The tariff classification of an art kit from Taiwan
Issued December 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
Product description
The kit includes 24 colored pencils, 18 markers, 20 oil pastels, 2 lead pencils, 1 sharpener, 1 eraser, 1 sketch board, 10 sheets of blank paper, and 3 board clips.
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 F80174 December 1, 1999 CLA-2-96:RR:NC:N1:113 F80174 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Machelle Blair Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of an art kit from Taiwan Dear Ms. Blair: In your letter dated November 9, 1999, you requested a tariff classification ruling. The sample you submitted is a 72-piece set of art supplies stored in a fitted plastic case with a carrying handle. The kit includes 24 colored pencils, 18 markers, 20 oil pastels, 2 lead pencils, 1 sharpener, 1 eraser, 1 sketch board, 10 sheets of blank paper, and 3 board clips. 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 free. 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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