The tariff classification of a Jumbo Activity Set from China

NY J89051 October 22, 2003 CLA-2-96:RR:NC:2:224 J89051 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Ave Valley Stream, NY 11581 RE: The tariff classification of a Jumbo Activity Set from China Dear Mr. Maher: In your letter dated October 14, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on a product that is described as a Jumbo Activity Set, style 3374. The set includes the following components: 96 crayons, 48 pieces of chalk, 12 pieces of jumbo chalk, 12 pieces of clay, 4 containers of Fun Dough, 6 containers of poster paint, 3 press molds, 6 cookie cutters, 2 plastic plungers, 1 pair of scissors, 1 set of watercolors, 2 paint brushes, 96 paper stencils, 1 picture card, 1 calendar to color, 2 paint by number posters, 1 coloring card, 15 greeting cards to create, 20 pieces of white paper, and 1 sponge chalk eraser. Your sample will be returned, as requested. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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 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 re-packing. Goods classified 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 GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. The Jumbo Activity Kit, style 3374, is considered a set for tariff classification purposes. No single component imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (c). The heading for chalk appears last in numerical order among the competing headings which equally merit consideration therefore, the product will be classified in Chapter 96 of the HTS as chalk. The applicable subheading for the Jumbo Activity Set, style 3374, 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 tailors’ 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