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The tariff classification of an art kit from China
Issued July 29, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B88241 (July 29, 1997)
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
Product description
The merchandise is the TS Art Party. This article consists of 86 different items put up in a set for retail sale. It contains 12 water colors, 1 paint brush, 13 pencils, 1 eraser, 1 stapler with staples, 4 thumbtacks, 1 ruler, 1 bottle of glue, 1 pencil sharpener, 1 pair of scissors, 12 pastels, 12 crayons and 24 felt-tipped markers.
CBP rationale
The applicable subheading for the Art Part set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils .
Full text
NY B88241 July 29, 1997 CLA-2-96:RR:NC:MM:113 B88241 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Juanita S. Domning Richard Murray & Company 109 North Conception Street P.O. Drawer 30 Mobile, AL 36601 RE: The tariff classification of an art kit from China Dear Ms. Domning: In your letter dated July 17, 1997, on behalf of Books-a-Million, you requested a tariff classification ruling. The merchandise is the TS Art Party. This article consists of 86 different items put up in a set for retail sale. It contains 12 water colors, 1 paint brush, 13 pencils, 1 eraser, 1 stapler with staples, 4 thumbtacks, 1 ruler, 1 bottle of glue, 1 pencil sharpener, 1 pair of scissors, 12 pastels, 12 crayons and 24 felt-tipped markers. The applicable subheading for the Art Part set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils . . . crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor's chalks, other, other. The rate of duty will be 2.2 cents per gross [of total pieces in the set] plus 1.4 percent ad valorem. We note that the sample provided was not legally marked with the country of origin in accordance with 19 CFR 134. We suggest that, before importing the merchandise, you contact your local Customs port for advice on proper marking. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
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