CBP Ruling K87214 — The tariff classification of the Dots of Fun Art Set from China

Tariff classification

Headings: 9608

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on an item that is described as a Dots of Fun Art Set, item # 1733, comprised of the following components: 6 washable dot markers, 8 pictures to color, and 2 plain pieces of paper. Your samples will be returned, as requested. The item, the Dots of Fun Art Set, item # 1733, is made up of three components as stated in the preceding paragraph. 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, 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. This office considers the Dots of Fun Art Kit, item # 1733, to be a set with the essential character imparted by the marker portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b).

CBP rationale

The applicable subheading for the Dots of Fun Art Set, item number 1733, 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.

Full text

NY K87214 June 24, 2004 CLA-2-96:RR:NC:2:224 K87214 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 the Dots of Fun Art Set from China Dear Mr. Maher: In your letter dated June 16, 2004, 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 Dots of Fun Art Set, item # 1733, comprised of the following components: 6 washable dot markers, 8 pictures to color, and 2 plain pieces of paper. Your samples will be returned, as requested. The item, the Dots of Fun Art Set, item # 1733, is made up of three components as stated in the preceding paragraph. 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, 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. This office considers the Dots of Fun Art Kit, item # 1733, to be a set with the essential character imparted by the marker portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the Dots of Fun Art Set, item number 1733, 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

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