United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87999 - NY C88128 > NY C88001

Previous Ruling Next Ruling
NY C88001




May 27, 1998

CLA-2-96:RR:NC:MM:113 C88001

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000; 9609.10.0000; 9503.90.0070; 9503.90.0045; 3924.90.5500; 3407.00.2000; 3213.10.0000

Ms. Kimberly Fathauer
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of the Mega Fun Carry All from Malaysia

Dear Ms. Fathauer:

In your letter dated May 6, 1996, on behalf of Consolidated Stores Corporation, you requested a tariff classification ruling.

The merchandise is the Mega Fun Carry All (item number 39420), a collection of art and clay supplies designed for children. It consists of 100 crayons, 20 colored pencils, 6 regular lead pencils, 24 pieces of colored chalk, 20 pieces of white chalk, 1 dough factory plastic extruder with 2 plastic ruler shapes, 3 plastic shooting molds with plungers, 6 plastic cutting shapes, 6 plastic animal molds, 2 plastic knives, 12 containers of fun dough, 20 sticks of modeling clay, 6 jars of poster paints, and a plastic tray holding 20 watercolor paints and 1 paintbrush. All items are packed in small individual cartons inside a larger retail box. In the opinion of this office, the Mega Fun Carry All is not a toy, but basically a series of art supplies in a box. Each component of the Mega Fun Carry All will be classified separately.

The applicable subheading for the crayons and the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be 1.1 cents per gross plus 0.7 percent ad valorem.

The applicable subheading for the colored and lead pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheading for the dough factory extruder will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys and models. The rate of duty will be free.

The applicable subheading for the 2 plastic ruler shapes will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: parts and accessories. The rate of duty will be free.

The applicable subheading for the plastic plungers, shooting molds, cutting molds, animal molds and knives will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the fun dough and the modeling clay will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for modeling pastes, including those put up for children's amusement. The rate of duty will be free.

The applicable subheading for the poster paints and watercolor paints with paintbrush will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set.

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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: