CBP Ruling I85655 — The tariff classification of the "Deluxe Art Set" (Style 6634) from China.

Tariff classification

Headings: 9609

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The art set consists of water colors, 1 paint brush, 1 pencil sharpener, 1 eraser, 2 glue tubes, 24 oil pastels, 48 crayons, 12 broadline markers, 24 fineline markers, 2 pencils and 24 color pencils. These items are packaged in a PVC art case with a plastic tray specially fitted to hold them. The art set will be classified as a set under the tariff provision applicable to the item or items that impart the essential character of the set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). Heading 9609, which provides for the pencils, pastels and crayons, is the tariff provision that occurs last among those which merit equal consideration.

CBP rationale

The applicable subheading for the deluxe art set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks…other: other.

Full text

NY I85655 September 20, 2002 CLA-2-96:RR:NC:SP:221 I85655 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of the “Deluxe Art Set” (Style 6634) from China. Dear Mr. Maher: In your letter dated August 27, 2002, on behalf of Roseart Industries, you requested a tariff classification ruling. A sample was provided with your letter and, as you requested, the sample is being returned. The art set consists of water colors, 1 paint brush, 1 pencil sharpener, 1 eraser, 2 glue tubes, 24 oil pastels, 48 crayons, 12 broadline markers, 24 fineline markers, 2 pencils and 24 color pencils. These items are packaged in a PVC art case with a plastic tray specially fitted to hold them. The art set will be classified as a set under the tariff provision applicable to the item or items that impart the essential character of the set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). Heading 9609, which provides for the pencils, pastels and crayons, is the tariff provision that occurs last among those which merit equal consideration. The applicable subheading for the deluxe art set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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