10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E89354 E8 Ruling Active

The tariff classification of art kits from Hong Kong

Issued December 1, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E89354 (December 1, 1999)

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The merchandise is the 68-piece Artsy Set (item number 03015B), My Activity Bag (item number 09924), and My Small Paint Set (item number 09926), kits used by children to color, draw, and paint. The Artsy Set consists of various art supplies stored in a fitted, plastic case with a carrying handle. Included are 12 markers, 12 watercolor paints, 1 brush, 12 crayons, 12 oil pastel crayons, 12 colored pencils, 1 watercolor tray, 1 eraser, 1 pencil sharpener, 1 tube of white paint, and 1 ruler.

CBP rationale

The applicable subheading for the Artsy Set (item number 03015B) 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 E89354 December 1, 1999 CLA-2-96:RR:NC:N1:113 E89354 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of art kits from Hong Kong Dear Mr. Rodriguez: In your letter dated November 15, 1999, you requested a tariff classification ruling. The merchandise is the 68-piece Artsy Set (item number 03015B), My Activity Bag (item number 09924), and My Small Paint Set (item number 09926), kits used by children to color, draw, and paint. The Artsy Set consists of various art supplies stored in a fitted, plastic case with a carrying handle. Included are 12 markers, 12 watercolor paints, 1 brush, 12 crayons, 12 oil pastel crayons, 12 colored pencils, 1 watercolor tray, 1 eraser, 1 pencil sharpener, 1 tube of white paint, and 1 ruler. The applicable subheading for the Artsy Set (item number 03015B) 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 free. We are unable to provide the tariff classification of My Activity Bag and My Small Paint Set without additional information. Please submit a sample of each item, as well as a cost breakdown for all components of the kits. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow E89354

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.