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NY F81228

December 28, 1999

CLA-2-44:RR:NC:SP:230 F81228


TARIFF NO.: 4420.90.8000; 4421.90.9840

Ms. Rebecca Stracuzzi
Bruning International Corporation
8 GriffinWay
Chelsea, MA 02150

RE: The tariff classification of novelty crayons in a wooden basket, from Poland.

Dear Ms. Stracuzzi:

In your letter dated December 10, 1999, you requested a tariff classification ruling on behalf of your client, Jarrett International Inc. (Weston, MA).

A sample identified as “twig crayons in a twig basket” was submitted and will be retained for reference. The basket consists of a round, 9-inch-diameter wooden base with numerous upright split tree-branch sections attached around the circumference to form the 5-inch-high sides. The split branches are about 3/8-inch thick, and still bear their bark. A fixed, rigid handle, also made of branch sections, rises an additional 5 inches above the rim.

The basket contains numerous “crayons,” which look like unusually thick, bark-covered wooden pencils having “leads” of assorted colors. Since the “crayons” are made from natural twigs, their dimensions vary somewhat, but on average they measure about 7/8-inch in cross-section diameter and 6½ inches in length. One end of each crayon is roughly sharpened, while the other is flatly cut. Our examination indicates that only a small amount of “lead” is encased in the item at each end, apparently for visual effect. Since the “leads” do not extend through the entire length, and in view of the difficulty involved in sharpening the items, we find them to be impractical for use as writing or drawing implements.

For tariff purposes, the basket and the “crayons” packed within it will be classified separately. The applicable subheading for the “twig basket” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2% (unchanged in the year 2000).

The applicable subheading for the “twig crayons” will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The duty rate will be 3.3% (unchanged in the year 2000).

Articles classifiable under subheadings 4420.90.8000 and 4421.90.9840, HTS, which are products of Poland may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:

4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (301) 734-8896

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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