CLA-2 CO:R:C:G 086812 SLR
Mr. John A. Slagle
Director, Customs Laws & Regulations
Wolf D. Barth Co. Inc.
7575 Holstein Ave.
Philadelphia, PA 834243
RE: Crayon Color Stick Set
Dear Mr. Slagle:
This ruling is in response to your letter of February 15,
1990, on behalf of your client, Binney & Smith, requesting the
tariff classification of a crayon color stick set under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was provided for our examination.
FACTS:
The submitted sample consists of a box containing ten
multicolored (pastel) erasable color stick crayons, an eraser,
and a crayon sharpener. The crayons and the eraser are
manufactured in Spain -- the sharpener in West Germany. The
individual retail package is marked to indicate the country of
origin of the individual components.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. When goods are prima facie classifiable under
two or more headings, GRI 3 must be consulted. GRI 3(b) provides
that goods put up in sets for retail sale shall be classified as
if they consisted of the component that gives them their
essential character.
-2-
The Explanatory Notes to GRI 3(b) indicate, in pertinent
part, that "goods put up in sets for retail sale" means goods
which:
(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.
The instant crayon kit meets criteria (a), (b), and (c)
above. At least two of the articles are classifiable in
different headings: the crayons in Heading 9606 and the eraser in
Heading 4016. All of the components allow for the expression of
creative talents. Neatly packaged, this product is put up for
sale directly to consumers without any need for repacking.
With the above elements satisfied, the essential character
of the set must be determined to allow for proper classification.
In general, "essential character" has been construed to mean the
attribute which strongly marks or serves to distinguish an
article. It may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
the constituent material in relation to the use of the goods.
It is our determination that the crayons impart the
essential character of the set. The color sticks serve as the
principal tool of creativity; the sharpener and eraser merely
help define the image. Accordingly, the set as a whole is
classifiable under the heading which applies to the crayons.
Heading 9609, HTSUSA, provides for, inter alia, crayons.
HOLDING:
The crayon color stick set is classifiable in subheading
9609.90.8000, HTSUSA, which provides for other crayons (other
than those encased in a rigid sheath), dutiable at 5.5 cents per
gross plus 3.4 percent ad valorem.
As to the application of the specific rate of duty, it is
our view that the boxes containing the crayons, eraser, and
sharpener should be treated as one unit.
Sincerely,
John Durant, Director
Commercial Rulings Division