CLA-2-70:RR:NC:1:126
Mr. Randy Green
Target Corporation Hardware Global Trade Operations NCD-0456
7000 Target Parkway N
Brooklyn Park, MN 55445
RE: The tariff classification of powders consisting of calcium carbonate plus colorants
Dear Mr. Green:
In your letter dated March 29, 2008, you requested a tariff classification ruling regarding style number 55514.
A sample of the merchandise was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis.
Your letter describes the product as a “powdered chalk that children use to draw on sidewalks, driveways or grass.” The sample consists of a tub of blue powder, green powder, red powder and yellow powder in a commercial package.
Laboratory analysis of the merchandise indicates that it consists of calcium carbonate with the added organic colorants Pigment Blue 15, Pigment Green 7, Pigment Red 22 and Food Yellow 3.
In your letter you suggest several possible classifications for this merchandise including subheading 2509.00.2000, Harmonized Tariff Schedule of the United States (HTSUS). which covers other chalk; subheading 2520.20.0000, HTSUS, which covers plasters; and subheading 9609.90.8000, HTSUS, which covers drawing chalks. None of these provisions are applicable to this merchandise.
Subheading 9609.90.8000, HTSUS is not applicable to this powdered product because articles classifiable in heading 9609 must be in a form (e.g., a stick form) which can immediately be used for writing or drawing.
Subheading 2509.00.2000, HTSUS is not applicable because the product is not chalk, and subheading 2520.20.0000 is not applicable because the product is not plaster. In fact, laboratory analysis has determined that this merchandise is a mixture of calcium carbonate and organic colorants.
When the calcium carbonate is naturally derived (e.g., from limestone), the applicable subheading for the mixture of calcium carbonate and organic colorants will be 6802.92.0000, HTSUS, which provides for other calcareous stone. The rate of duty will be 4.9 percent ad valorem.
When the calcium carbonate is synthetically derived, the applicable subheading for the mixture of calcium carbonate and organic colorants will be 3824.90.9290, HTSUS, which provides for chemical products and preparations of the chemical or allied industries…other: other: other: other: other. The rate of duty will be 5 percent ad valorem.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division