D80897 D8 Ruling Active

The tariff classification of an art kit from Hong Kong

Issued August 20, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The merchandise is a boxed collection of art supplies contained in a fabric carrying case with a double handle and shoulder strap. The art kit includes 24 felt tipped markers, 12 colored pencils, 12 crayons, 12 pastels, 12 watercolor paints, 4 thumbtacks, 1 lead pencil, 1 paintbrush, 1 eraser, 1 sharpener, 1 tube of glue, 1 pair of scissors, 1 mini cutter, 1 plastic palette, 1 plastic ruler, and 1 stapler.

CBP rationale

The applicable subheading for the art kit 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 tailors' chalks, other, other.

Full text

NY D80897 August 20, 1998 CLA-2-96:RR:NC:MM:113 D80897 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Mark Lonardo AEI Radix Customs Brokerage Services Building 75, North Hangar Road JFK International Airport Jamaica, NY 11430 RE: The tariff classification of an art kit from Hong Kong Dear Mr. Lonardo: In your letter dated August 3, 1998, on behalf of FAO Schwartz, you requested a tariff classification ruling. The merchandise is a boxed collection of art supplies contained in a fabric carrying case with a double handle and shoulder strap. The art kit includes 24 felt tipped markers, 12 colored pencils, 12 crayons, 12 pastels, 12 watercolor paints, 4 thumbtacks, 1 lead pencil, 1 paintbrush, 1 eraser, 1 sharpener, 1 tube of glue, 1 pair of scissors, 1 mini cutter, 1 plastic palette, 1 plastic ruler, and 1 stapler. The applicable subheading for the art kit 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 tailors' chalks, other, other. The rate of duty will be 1.1 cents per gross (pieces) plus 0.7 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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