The tariff classification of a Pooh Triple Art Kit, no style number shown, from China.
Issued October 21, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
GRI rules applied: GRI 3
Product description
You are requesting the tariff classification on an item that is described as a Pooh Triple Art Kit; no item number has been designated for this product. The art kit is composed of the following: 1 PVC case, 1 ruler, 12 markers, 12 color pencils, 12 paint palettes, 4 water paints, 1 pencil, 1 sharpener, 1 eraser (PVC), 1 notepad, assorted stickers, 1 paint brush and 24 wax crayons. The sample will be returned, as requested by your office. The Pooh Triple Art Kit is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for the crayons appears last in numerical order among the competing headings which equally merit consideration. Therefore, the entire set will be classified in Chapter 96 of the HTSUSA as crayons.
CBP rationale
The applicable subheading for the Pooh Triple Art Kit, no style number shown, 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 I87175 October 21, 2002 CLA-2-96:RR:NC:2:224 I87175 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd. Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Pooh Triple Art Kit, no style number shown, from China. Dear Ms. Wang: In your letter dated October 2, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Pooh Triple Art Kit; no item number has been designated for this product. The art kit is composed of the following: 1 PVC case, 1 ruler, 12 markers, 12 color pencils, 12 paint palettes, 4 water paints, 1 pencil, 1 sharpener, 1 eraser (PVC), 1 notepad, assorted stickers, 1 paint brush and 24 wax crayons. The sample will be returned, as requested by your office. The Pooh Triple Art Kit is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for the crayons appears last in numerical order among the competing headings which equally merit consideration. Therefore, the entire set will be classified in Chapter 96 of the HTSUSA as crayons. The applicable subheading for the Pooh Triple Art Kit, no style number shown, 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. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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