CLA-2-39:RR:NC:SP:221 L80691
Ms. Tammy M. Hogya
Jack Guttman, Inc.
Bakery Crafts Division
P.O. Box 37
West Chester, Ohio 45071
RE: The tariff classification of the “Crayola Chalk Box” from China.
Dear Ms. Hogya:
In your letter dated October 27, 2004, you requested a tariff classification ruling.
A sample was provided with your letter. The Crayola Chalk Box is a lidded box composed of molded plastics. It has a small chalkboard on the lid. The box, which measures approximately 4 inches in length by 2 ½ inches in width by 1 inch in height, has a clip attached to it so that the box can be secured to items such as a backpack or belt. A small foam plastic chalkboard eraser is included in the box. After importation, chalk will be added to the box. This box will be sold to bakeries that will promote it as a cake decoration with additional use afterwards. The box and eraser do not constitute a set, and they are separately classified. However, they are both classified in the same tariff provision.
The sample is being returned as you requested.
The applicable subheading for the Crayola Chalk Box and the foam eraser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division