CLA-2-96:OT:RR:NC:N4:422
Ms. Tasha Adams
Leap Year Publishing LLC
16 High Street
North Andover, MA 03103
RE: The tariff classification of a “Creativity Egg” from China.
Dear Ms. Adams:
In your letter dated November 13, 2018, you requested a tariff classification ruling.
You submitted a sample identified as a “Creativity Egg,” item number 09345, which consists of one can (1 oz.) of Play-Doh modeling clay, one sheet of stickers, one printed coloring page, one printed puzzle page and three crayons packed in a plastic oval case. Your sample will be returned.
The item is made up of four components: one can of Play-Doh modeling clay, one sheet of stickers, two printed coloring/puzzle pages which feature directions to include use of the Play-Doh, and three crayons. No one heading in the tariff schedule covers all of these components in combination. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The submitted merchandise is considered to be a set. We believe that all components of this item are equal in importance in this set, and that no component alone, provides the essential character of the set. Since none of the components imparts the essential character to this merchandise, GRI 3(c) is applicable. GRI 3(c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff among those which merit equal consideration.
The applicable subheading for the “Creativity Egg,” item number 09345, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division