Mr. Long Vu
304 Wilmot Road
Deerfield, IL 60015
RE: The tariff classification of a holder, crayons, markers and an activity book from China
Dear Mr. Vu:
In your letter dated September 30, 2011, you requested a tariff classification ruling.
The submitted sample is identified as a Ziggler Wiggler, WIC#427892. This item consists of a motorized marker/crayon holder, five mini markers, five crayons and 1 activity book, packaged together for retail sale. The holder is made of plastic, measures approximately 8¼” in length and is shaped with the SpongeBob character at the top. The body of the holder is conical in shape and there is an aperture at the bottom tip of the holder that is designed to hold an inserted crayon or marker. The motor in the holder is powered by a single AA alkaline battery. Located on the back of the holder is an on/off sliding switch that activates or deactivates the motor, causing the holder to vibrate as desired, for the purpose of creating wiggly lines with the held crayon or marker.
The activity book is a pad that measures approximately 8¼” x 5¾”. It is comprised of 19 pages that are attached at the top. The first 10 pages have a printed activity on the front of each page and the last 9 pages are blank on both sides. As you requested, the sample will be returned to you.
You suggest classification of the Wiggler Ziggler as a toy under heading 9503. However, CBP has never considered writing, coloring, drawing or painting to have significant "manipulative play value" for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. Although the crayon/marker holder has a novelty vibrating feature, it does not transform the item into a toy principally designed for amusement.
This item is 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. The holder will outlast the mini crayons, mini markers and activity book, which are all consumable. Therefore, it is the opinion of this office that the holder provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for WIC#427892 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.
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/.
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