CLA-2-96:OT:RR:NC:N4:422
Mr. Gregory Watts
Damco Customs Services Inc.
680 Knox St.
Suite 200
Torrance, CA 90502
RE: The tariff classification of bathtub crayons and an eraser sponge from China
Dear Mr. Watts:
In your letter dated November 5, 2010, on behalf of Panline USA Inc, you requested a tariff classification ruling.
The submitted sample is identified as Draw in the Tub, item number 639. It consists of six crayon holders, each of a different color. Each holder has a paraffin wax based crayon of the same respective color inserted into it. Also included is a small duck-shaped sponge. All articles of this item are packaged together for retail sale. The crayons are designed to be used by children to draw on the bathtub, the tiles surrounding the bathtub and on their bodies while bathing. The sponge is designed to be used as an eraser for the drawings made by the crayons. As you requested, the sample will be returned to you.
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 sponge is a mere adjunct to the crayons that facilitates subsequent cleaning of the surfaces on which the crayons are used. Therefore, it is the opinion of this office that the six crayon holders with inserted crayons provide this item with the essential character within the meaning of GRI 3(b).
The crayon holders with inserted crayons of this item 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). You have suggested that this item is correctly classified in subheading 9608.99.6000 and we agree with your suggestion.
The applicable subheading for item number 639 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