The tariff classification of 2 Art Sets from China and Taiwan

NY L82059 February 10, 2005 CLA-2-96:RR:NC:2:224 L82059 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Yolanda S. Massey Michaels® 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of 2 Art Sets from China and Taiwan Dear Ms. Massey: In your letter dated January 18, 2005, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is described as Gallery Studio (82 piece art set) and Artworx 68 (68 piece art set). The Gallery Studio (82 pieces) is comprised of the following: 24 water colors, 24 oil pastels, 24 color pencils, 2 artist’s brushes, 2 lead pencils, 3 palettes, 1 eraser, 1 pencil sharpener, and sandpaper in a fitted wooden case. The second item, the 68 piece Artworx contains the following components: 12 watercolors, 12 oil pastels, 12 color pencils, 12 markers, 12 crayons, 1 palette, 1 #2 pencil, 1 sharpener, 1 eraser, 1 artist brush, 1 tube of white paint, and 1 ruler in a plastic fitted case. The samples will be returned, as requested. The art kits are made up of several components as enumerated in the preceding paragraph. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. The submitted merchandise will be sold and marketed as sets, and the products will also be considered sets for tariff purposes. Since none of the components imparts the essential character to the merchandise, GRI 3 (c) is applicable. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall be classified under the heading that appears last in numerical order in the HTS among the classifications that merit consideration. The subheading for the oil pastels portion of each set occurs last in the HTS among those classifications that merit consideration. The applicable subheading for the 2 art sets: Gallery Studio and Artworx 68 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), 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