G83116 G8 Ruling Active

The tariff classification of “Art and Craft Fun Pack” sets and “Gel Ink Writing Fun Pack” sets from China.

Issued October 30, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000, 9610.00.0000, 9608.10.0000

Headings: 9610, 9503, 9608

Product description

Article C68K-0164 consists of two cardboard treasure boxes, one heart-shaped, the other star-shaped, packaged with three felt-tipped pens, paper stickers, glitter glue and stick-on gems to decorate the treasure boxes. Article C68K-0162 consists of a photo album packaged with 3 felt-tipped pens, glitter glue, stickers and stick-on gems to decorate the photo album. Article C68K-0163 consists of a writing pad, six gel ink pens and stickers. Article C68K-0115 consists of a dry erase board and two felt-tipped markers. The contents of the four above sets are all packaged for retail sale. As you requested, the samples are being returned.

CBP rationale

The applicable subheading for Article C68K-0163 will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The applicable subheading for Article C68K-0115 will be 9610.00.0000, HTS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The applicable subheading for Articles C68K-0164 and C68K-0162 will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY G83116 October 30, 2000 CLA-2-96:RR:NC:SP:221 G83116 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9610.00.0000; 9503.70.0000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of “Art and Craft Fun Pack” sets and “Gel Ink Writing Fun Pack” sets from China. Dear Ms. Liu: In your letter dated October 2, 2000, you requested a tariff classification ruling. Four sample sets were provided with your letter. Article C68K-0164 consists of two cardboard treasure boxes, one heart-shaped, the other star-shaped, packaged with three felt-tipped pens, paper stickers, glitter glue and stick-on gems to decorate the treasure boxes. Article C68K-0162 consists of a photo album packaged with 3 felt-tipped pens, glitter glue, stickers and stick-on gems to decorate the photo album. Article C68K-0163 consists of a writing pad, six gel ink pens and stickers. Article C68K-0115 consists of a dry erase board and two felt-tipped markers. The contents of the four above sets are all packaged for retail sale. As you requested, the samples are being returned. The applicable subheading for Article C68K-0163 will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem. The applicable subheading for Article C68K-0115 will be 9610.00.0000, HTS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for Articles C68K-0164 and C68K-0162 will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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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