CLA-2-96:OT:RR:NC:N2:222
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd
LIC, NY 11101
RE: The tariff classification of crayon holders and toppers with crayons from China
Dear Ms. Yun:
In your letter dated February 23, 2009, you requested a tariff classification ruling.
The submitted samples are identified as follows:
Crayola Bath Tub Crayons, item# CRY10010. This item is comprised of nine crayon holders with nine crayons, each of a different color. Each crayon holder measures 3-1/4 inches in length and each crayon measures 2-1/8 inches in length.
Crayola Floating Bath Tub Crayons, item# CRY10019. This item is comprised of two crayon holders with two crayons. The top of each of the two holders is adorned with a topper; one in the form and likeness of a dolphin and the other in the form and likeness of a seahorse. Each of the two toppers can squirt water through a small aperture on the nose of either the dolphin or the seahorse when the respective topper is squeezed. Each combined holder and topper measures 5-3/8 inches in length and each crayon measures 2-1/8 inches in length.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. 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). As you requested, the samples will be returned to you.
The applicable subheading for item# CRY10010 and item# CRY10019 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division