The tariff classification of writing set from China
Issued September 23, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.10.0000
Headings: 9609
Product description
De100b. The set contains a book with 88 pages of information, a plastic mixing well, watercolor paints, artist’s pens, a penholder, gold and black paint, black ink, pencils and a paintbrush. In the opinion of this office, the item is a set with no essential character.
CBP rationale
The applicable subheading for the Calligrapher’s Studio will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailors’ chalks, pencils and crayons with leads encased in a rigid sheath.
Full text
NY E87108 September 23, 1999 CLA-2-96:RR:NC:N1:113 E87108 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Machelle Blair WalMart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716 RE: The tariff classification of writing set from China Dear Ms. Blair: In your letter dated September 2, 1999, you requested a tariff classification ruling. The sample you provided is The Reader’s Digest Calligrapher’s Studio, no. De100b. The set contains a book with 88 pages of information, a plastic mixing well, watercolor paints, artist’s pens, a penholder, gold and black paint, black ink, pencils and a paintbrush. In the opinion of this office, the item is a set with no essential character. The applicable subheading for the Calligrapher’s Studio will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailors’ chalks, pencils and crayons with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross [of pieces in the set] plus 4.3 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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