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NY D82126

September 9, 1998

CLA-2-39:RR:NC:SP:221 D82126


TARIFF NO.: 3926.10.0000

Ms. Elizabeth Douglass
Sourcing Horizons Corp.
8 Valemont Way
Summit, NJ 07901

RE: The tariff classification of a crayon holder.

Dear Ms. Douglass:

In your letter dated September 1, 1998, you requested a tariff classification ruling.

A sample (Article Number CR0002) was provided with your letter. The crayon holder, which is composed of ethylene vinyl acetate (EVA) foamed plastic, contains 8 crayons. The holder is shaped like a fish and is designed to stand on a table. The back of the holder is flat, and only one side is recognizable as fish. The advertising literature indicates that the crayon holders are also available in other shapes, such as parrots (CR0003) and dinosaurs (CR0001). You did not state the country of origin. The rate of duty below is the Column I rate for those countries with which the United States has Normal Trade Relations.

The applicable subheading for the crayon holders will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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