CLA-2-96:OT:RR:NC:N4 462
Sherlyn Nequinto
Redfit Ltd.
DC3 Blossom Way Hemel Hempstead HP2 4ZB United Kingdom
RE: The tariff classification of crayons from China
Dear Ms. Nequinto:
In your letter dated September 28, 2023, you requested a tariff classification ruling.The ruling was requested for crayons. Product information and photos were submitted for our review.
The request concerns wax crayons packed in boxes containing four crayons. Each box contains a variety of colors.
The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for for pencils...crayons, pencil leads, pastels, charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.90.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9609.90.8000, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division