CLA-2-39:OT:RR:NC:N4:422
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd
Suite 650
Long Beach, CA 90802
RE: The tariff classification of a plastic container, a plastic stencil, paper stencils, blank sheets of paper and crayons from China
Dear Mr. Clarke:
In your letter dated July 9, 2011, on behalf of Imperial Toy LLC, you requested a tariff classification ruling.
The submitted sample is identified as a Turtle Crayon Caddy. It consists of 12 crayons, 20 white sheets of paper, 4 paper stencils and 1 plastic stencil, all packed for retail sale in a plastic round container.
The container measures approximately 7¾” in diameter by 1¾” in height and has a snap-on clear plastic lid. Affixed to the center of the top surface of the lid is a label with the printed words “little tikes.” The body of the container is of green color and has a protrusion on one side that has the whimsical face of a turtle printed on it. Four other protrusions around the perimeter of the body of the container are designed to resemble the arms and legs of a turtle. The container has a flat bottom that enables it to sit on a flat surface. There is also a molded plastic carry handle in place of a tail that is on the end of the container that is opposite the end that has the turtle face protrusion.
The stencils are all round in shape, measure approximately 7” in diameter, are die-cut and feature cut-out shapes of various animals on each stencil. The stencils are of a type that is used with paint, markers, or crayons. The sheets of paper are all blank, cut in round shapes and measure approximately 7¼” in diameter. Each crayon has a paper band wrapped around it on which is printed the color name of the crayon as follows: sailor blue, candy blue, duckie yellow, tangy orange, cherry red, city gray, cocoa brown, tutu pink, froggie green, bedtime black, fluff white and berry purple.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
This item meets criteria (a) and (c) of Explanatory Note X but does not meet criteria (b). Although the blank paper and stencils are shaped to fit inside the container, the crayons are held by a thin clear plastic removable insert. Therefore, the container is not form fitted to hold the crayons. The plastic container is a novelty container that is of the class or kind of merchandise that is principally used around the home, on dresser tops and other surfaces, to hold any of a wide variety of small non-specific articles and it may be reused as such. Therefore, the various articles of this item meet different needs and are designed to carry out different activities. Consequently, all articles of this item must be classified separately.
You have suggested that this item is correctly classified in subheading 9503.00.0073. You have referenced New York Ruling (NY) D85073 dated December 17, 1998, to support your suggestion. However, this office does not agree that this item is correctly classified in the subheading that you have suggested. Customs and Border Protection (CBP) does not consider writing, coloring, drawing or painting to have significant manipulative play value to be correctly classified in heading 9503. The tools for the aforementioned activities are also not designed for amusement. Furthermore, NY D85073 no longer represents CBP’s position on the matter. See Headquarters Ruling (HQ) 966198 dated July 21, 2003.
The applicable subheading for the plastic container will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plastic stencil will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the paper stencils and blank sheets of paper will be 4823.90.8600, HTSUS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free.
The applicable subheading for the crayons will be 9609.90.8000, HTSUS, which provides for …crayons…pastels…: 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