CBP Ruling K88857 — The tariff classification of a Scooby Bath Art Set from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 3(c)

Product description

You submitted descriptive literature and a product sample with your request. The sample is being returned as you wish. The subject merchandise is called a Scooby Bath Art Set. This is an art kit designed for the bath that includes: 1 plastic tray, 6 foam pictures, 1 crayon holder, and 4 crayons in a plastic sheath, all packaged together for retail sale. For classification purposes this item is considered a set. Since none of the components lends an essential character to the set, the set will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration. Accordingly, using the guidelines set forth by GRI 3(c),

CBP rationale

the applicable subheading for the Scooby Bath Art Set, will be 9609.10.0000, 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: pencils and crayons, with leads encased in a rigid sheath.

Full text

NY K88857 September 1, 2004 CLA-2-96:RR:NC:2:224 K88857 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Sam Yi E. Besler & Co. 115 Martin Lane Elk Grove, IL 60007 RE: The tariff classification of a Scooby Bath Art Set from China Dear Mr. Yi: In your letter dated August 16, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The sample is being returned as you wish. The subject merchandise is called a Scooby Bath Art Set. This is an art kit designed for the bath that includes: 1 plastic tray, 6 foam pictures, 1 crayon holder, and 4 crayons in a plastic sheath, all packaged together for retail sale. For classification purposes this item is considered a set. Since none of the components lends an essential character to the set, the set will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration. Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for the Scooby Bath Art Set, will be 9609.10.0000, 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: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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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