The tariff classification of Art Sets from China

NY L87310 September 22, 2005 CLA-2-96:RR:NC:2:224 L87310 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 9609.90.8000 Ms. Stacy Bauman American Shipping Co., Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of Art Sets from China Dear Ms. Bauman: In your letter dated September 6, 2005, you requested a tariff classification ruling, on behalf of Loew-Cornell Inc., your client. You are requesting the tariff classification on Art Sets, described as follows. The first set, submitted for our review, style number 553, consists of 20 oil pastel crayons, 16 oil paints, 3 paintbrushes, 2 drawing pencils, 1 palette, a pencil sharpener, and 1 palette knife packed in a hard plastic storage case. The next art set, style number 567, includes the following components: 56 mini markers, 36 oil pastels, 26 markers, 24 mini color pencils, 24 watercolor cakes, 12 color pencils, 10 pieces of sandpaper, 4 paintbrushes, 1 pencil sharpener, and 1 eraser packed in a fitted storage case. The sample of style 553 will be returned, as requested by your office. This office cannot render a classification decision on the second art set, style 612, until you provide a value breakdown for the set. At that time, you can resubmit your request to this office. Please include a copy of your original request along with the information requested. The Art Sets, styles 553 and 567, will be sold and marketed as sets, and the products will also be considered sets for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of 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. Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The oil pastel crayons portion of this particular art set (#553) exemplifies the essential character. Therefore, the applicable subheading for the 48 piece Art Set, item #553, will be 9609.90.8000, 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: other: other. The rate of duty will be free. Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The felt tipped markers portion of this particular art set (#567) exemplifies the essential character. Therefore, the applicable subheading for the 195-piece Art Set, item #567, 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