Essential character test classifies unfinished crayon compound as crayons despite irregular shape

Shapeless plastic crayon compound was classified by reference to the tariff descriptions and the General Interpretative Rules. Because the product had the essential characteristics, composition and use of a finished crayon, and only required shaping before completion, it fell within unfinished goods having the essential character of the finished article under General Interpretative Rule 2(a). General Interpretative Rule 4 also supported classification by reference to the goods' true character. The shape of the product was immaterial where the basic characteristics of crayons were present, so it was classifiable under sub-heading 9609.00 and not under sub-heading 3204.19.

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Issues: Whether shapeless plastic crayon compound, being an intermediate product in irregular lump form, was classifiable under sub-heading 9609.00 as crayons or under sub-heading 3204.19 as pigments and preparations.

Analysis: The classification turned on the tariff descriptions and the General Interpretative Rules. The product was found to have the essential characteristics, composition and use of a finished crayon, and only required shaping before becoming a finished article. Under General Interpretative Rule 2(a), incomplete or unfinished goods having the essential character of the finished goods are to be classified as the finished goods. The product was therefore treated as unfinished crayons rather than as pigments or preparations. General Interpretative Rule 4 also supported this view, as the goods were more akin to crayons than to the competing heading. The shape of the product was held to be immaterial where the basic characteristics of the finished article were present.

Conclusion: The goods were correctly classifiable under sub-heading 9609.00 and not under sub-heading 3204.19.

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