CLA-2-96:OT:RR:NC:N4:462
Andrew Selevan JA-RU, Inc. 12901 Flagler Center Blvd.
Jacksonville, FL 32258
RE: The tariff classification of “Play Chalk” from China.
Dear Mr. Selevan:
In your letter dated April 4, 2022, you requested a tariff classification ruling. Photos and descriptive literature were provided.
The article at issue, “Play Chalk,” item number 6903, consists of chalk, shaped in Disney and Marvel characters, packaged in a blister pack ready for retail sale. Each pack contains two pieces of chalk.
The applicable subheading for the “Play Chalk,” item number 6903, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing 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. 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.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division