The tariff classification of an art set from China.

NY I88380 December 4, 2002 CLA-2-96:RR:NC:2:224 I88380 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Bernadette Placido QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of an art set from China. Dear Ms. Placido: In your letter dated November 19, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on QVC item number: T17156, T13838, T17155 and T15019. There are 4 item numbers used to identify the one item; the 4 item numbers are used for distribution purposes only. The item is a water color painting kit that consists of the following: a portable art case, 6 foam brushes, 6 watercolors, an art tray and 6 color changing markers. The sample will be returned, as requested. 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 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 re-packing. 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 in reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. This office considers the water- color painting kit to be 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 six color changing markers appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the water color painting kit, item number T17156, T13838, T17155 and T15019, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division