D89528 D8 Ruling Active

The tariff classification of an art kit from Taiwan

Issued March 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9608.20.0000

Headings: 9608

Product description

The merchandise is the Glitter Art Set (item number 5001-6). It contains 12 crayons, 6 felt-tipped markers, 12 watercolor paints, 1 paintbrush, 1 sheet of stickers, and 5 sheets of colored paper. The art supplies are stored in a cardboard box that has a glittery finish.

CBP rationale

The applicable subheading for the art kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt-tipped and other porous-tipped pens and markers.

Full text

NY D89528 March 25, 1999 CLA-2-96:RR:NC:MM:113 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of an art kit from Taiwan Dear Mr. Maher: In your letter dated March 17, 1999, on behalf of Roseart Industries, you requested a tariff classification ruling. The merchandise is the Glitter Art Set (item number 5001-6). It contains 12 crayons, 6 felt-tipped markers, 12 watercolor paints, 1 paintbrush, 1 sheet of stickers, and 5 sheets of colored paper. The art supplies are stored in a cardboard box that has a glittery finish. The applicable subheading for the art kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt-tipped and other porous-tipped pens and markers. The rate of duty will be 4 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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