Mr. Scott Burd
DAMCO Customs Services Inc.
230-79 International Airport Centre Blvd
Jamaica, NY 11413
RE: The tariff classification of drawing and painting in the tub sets from China
Dear Mr. Burd:
In your undated letter, received in our office on September 27, 2010, you requested a tariff classification ruling on behalf of Panline USA Inc.
Two samples were submitted as follows: Item Number 609, “Draw in the Tub”, consists of six paraffin wax based crayons of different colors and a small duck-shaped sponge. Item Number 607, “Paint in the Tub”, consists of five colors of soapy finger paint, a small fish-shaped sponge and a hand-shaped palette to hold the paints
These items are considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. It is the opinion of this office that the 6 crayon holders with inserted crayons provide item number 609 with the essential character and the soapy finger paints provide item number 607 with the essential character within the meaning of GRI 3(b).
The crayon holders with inserted crayons of item number 609 are considered to be composite goods within the meaning of GRI 3. Each crayon holder measures approximately 3” in length and each crayon measures approximately 2” in length. The crayon holders will outlast the small crayons that are imported and sold with this item and the crayon holders can be refilled. Therefore, it is the opinion of this office that the crayon holders provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for item number 609 will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pen-holders, pencil holders and similar holders…: other: other: other: other. The rate of duty will be free.
The applicable subheading for item number 607 will be 3401.30.5000, HTSUS, which provides for organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Robert B. Swierupski
National Commodity Specialist Division