F89804 F8 Ruling Active

The tariff classification of the “super art case.”

Issued August 3, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The super art case, identified as code number 5596, consists of 16 crayons, 6 washable coloring pens, a pencil, pencil sharpener, pencil eraser, 8 washable watercolor paints, 8 colored pencils, a paintbrush, 3 coloring pens, 4 washable poster paints and 10 sheets of paper. These items will be imported and sold at retail in a specially fitted case composed of molded plastics. The items will be classified as a set. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable to the merchandise when it is produced in a country with which the United States has Normal Trade Relations.

CBP rationale

The applicable subheading for the super art case will be 9609.90.8000, 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 and tailors’ chalks…other, other.

Full text

NY F89804 August 3, 2000 CLA-2-96:RR:NC:SP:221 F89804 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. James Dunleavy UTC Overseas, Inc. Tinicum Industrial Park 10 Industrial Highway MS 31, E Building, 1st Floor Lester, PA 19113 RE: The tariff classification of the “super art case.” Dear Mr. Dunleavy: In your letter dated July 14, 2000, on behalf of Binney & Smith Inc., you requested a tariff classification ruling. A sample was provided with your letter. The super art case, identified as code number 5596, consists of 16 crayons, 6 washable coloring pens, a pencil, pencil sharpener, pencil eraser, 8 washable watercolor paints, 8 colored pencils, a paintbrush, 3 coloring pens, 4 washable poster paints and 10 sheets of paper. These items will be imported and sold at retail in a specially fitted case composed of molded plastics. The items will be classified as a set. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable to the merchandise when it is produced in a country with which the United States has Normal Trade Relations. The applicable subheading for the super art case will be 9609.90.8000, 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 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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