L86843 L8 Ruling Active

The tariff classification of an art caddy from China

Issued August 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

It is a portable storage caddy containing various art supplies for children. The colorful iron caddy with handle resembles a toolbox in shape. It measures 14 inches in length, 8 inches in height, and 6 inches in width. The art caddy contains a 4-ounce bottle of glue, 8 watercolors, 1 paintbrush, 12 colored pencils, 8 felt-tipped markers, 24 crayons, colorful feathers, wooden craft sticks, 12 googly eyes, fuzzy pom poms, and pipe cleaners.

CBP rationale

The applicable subheading for the Creative Art Caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other.

Full text

NY L86843 August 22, 2005 CLA-2-73:RR:NC:N1:113: L86843 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an art caddy from China Dear Mr. Maher: In your letter dated August 3, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling. The sample you submitted is the Creative Art Caddy (item number 6384). It is a portable storage caddy containing various art supplies for children. The colorful iron caddy with handle resembles a toolbox in shape. It measures 14 inches in length, 8 inches in height, and 6 inches in width. The art caddy contains a 4-ounce bottle of glue, 8 watercolors, 1 paintbrush, 12 colored pencils, 8 felt-tipped markers, 24 crayons, colorful feathers, wooden craft sticks, 12 googly eyes, fuzzy pom poms, and pipe cleaners. The applicable subheading for the Creative Art Caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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