The tariff classification of an activity value set from China

NY K82358 January 21, 2004 CLA-2-96:RR:NC:2:224 K82358 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an activity value set from China Dear Mr. Maher: In your letter dated December 30, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on an item that is described as a Super Fuzzy Activity Value Set, style #4682. The product is comprised of the following: 12 markers, 3 glitter glues, 3 fuzzy posters, 2 postcards, 1 bag of sequins, 2 fuzzy stickers, 1 notebook, and 1 mirror with a round fuzzy sticker. You have requested the return of your sample. The subject merchandise is considered a set for the purposes of the HTS. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. 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. With this particular set, no single component imparts the essential character to the item. The heading for markers appears last in numerical order among the competing headings which equally merit consideration. Therefore the product is classifiable in Chapter 96 of the HTS as felt tipped markers pens, in accordance with GRI 3 (c). The applicable subheading for the Super Fuzzy Activity Value Set, style #4682, 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