The tariff classification of a 68 piece art set (Item #H68K0501) from China.
Issued April 4, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
GRI rules applied: GRI 3(c)
Product description
The art set contains 12 color felt tipped markers, 12 color pencils, 12 crayons, 12 oil pastels, 12 water colors, a pencil, palette, brush, eraser, sharpener, ruler and one white water color tube. The art supplies are packed inside a plastic case that is specially fitted to hold the contents. The art set is packaged together for retail sale in a cardboard box with a clear plastic viewing panel. The items will be classified together as a set. No one item imparts the essential character and classification will be in accordance with GRI 3(c), in the subheading which appears last in the tariff among those items that equally merit consideration. As you requested, the sample is being returned.
CBP rationale
The applicable subheading for the art set 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 tailor’s chalks…other, other.
Full text
NY F85024 April 4, 2000 CLA-2-96:RR:NC:SP:221 F85024 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33202 RE: The tariff classification of a 68 piece art set (Item #H68K0501) from China. Dear Ms. Liu: In your letter dated March 24, 2000, you requested a tariff classification ruling. A sample was provided with your letter. The art set contains 12 color felt tipped markers, 12 color pencils, 12 crayons, 12 oil pastels, 12 water colors, a pencil, palette, brush, eraser, sharpener, ruler and one white water color tube. The art supplies are packed inside a plastic case that is specially fitted to hold the contents. The art set is packaged together for retail sale in a cardboard box with a clear plastic viewing panel. The items will be classified together as a set. No one item imparts the essential character and classification will be in accordance with GRI 3(c), in the subheading which appears last in the tariff among those items that equally merit consideration. As you requested, the sample is being returned. The applicable subheading for the art set 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 tailor’s chalks…other, other. The rate of duty will be free. Importations from China of certain cased pencils may be subject to dumping duties. Before importing the goods, we suggest you contact: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of crayons from China
The tariff classification of the Disney “Fun Pack” from China
The tariff classification of “Play Chalk” from China.
The tariff classification of a child’s activity kit from China
The tariff classification of a chalk and bubble wand from China.
The tariff classification of a metal alloy tipped pencil from China.
The tariff classification of a kids’ coloring pack from France and Tunisia
The tariff classification of “Chalked Fun Stix” from China
The tariff classification of “Inspiration Art Cases” from Vietnam.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →