I84464 I8 Ruling Active

The tariff classification of an art case to go from Hong Kong.

Issued August 12, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

It is made of a paperboard base and foam padding covered with man-made woven textile fabric. In its open position, the left side features a white board for writing or drawing. The right side contains a vertical pocket with a zippered pocket made of knit open work fabric. Inserted into the vertical pocket are sheets of paper depicting various figures for children to color. Contained in the knit open work pocket are coloring pens and crayons. A textile fabric capping has been sewn along the outer edges of the case to reinforce and finish the edges. It is secured by a zipper that fits around the article. It measures approximately 10-1/2” x 7.”

CBP rationale

The applicable subheading for the art case to go will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY I84464 August 12, 2002 CLA-2-63:RR:NC:TA:351 I84464 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Bisfred Yuen Creative Kids International Inc. Rm. 408-409 Houston Centre 63 Mody Road Tsimshatsui, Kowloon, Hong Kong RE: The tariff classification of an art case to go from Hong Kong. Dear Mr. Yuen: In your letter dated July 20, 2002, you requested a tariff classification ruling. The sample submitted is an art case to go, article number 12914. It is made of a paperboard base and foam padding covered with man-made woven textile fabric. In its open position, the left side features a white board for writing or drawing. The right side contains a vertical pocket with a zippered pocket made of knit open work fabric. Inserted into the vertical pocket are sheets of paper depicting various figures for children to color. Contained in the knit open work pocket are coloring pens and crayons. A textile fabric capping has been sewn along the outer edges of the case to reinforce and finish the edges. It is secured by a zipper that fits around the article. It measures approximately 10-1/2” x 7.” The applicable subheading for the art case to go will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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