The tariff classification of a brush carrier, paintbrush organizer/carrier sets, a watercolor pencil set and an apron paintbrush set from China.

NY L87345 September 19, 2005 CLA-2-96:RR:NC:SP:233 L87345 CATEGORY: Classification TARIFF NO.: 9603.30.6000; 9609.10.0000 Ms. Stacy Bauman American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a brush carrier, paintbrush organizer/carrier sets, a watercolor pencil set and an apron paintbrush set from China. Dear Ms. Bauman: In your letter dated September 6, 2005, on behalf of Loew-Cornell Inc., you requested a tariff classification ruling. The merchandise to be imported is as follows: Style number 153K is a brush carrier made of 100% cotton canvas. The item is designed to store paintbrushes and is similar to a jewelry roll. It measures 15 ½” x 15 ½” and has 14 pockets to hold the paintbrushes. The carrier is imported with 19 paintbrushes in assorted sizes Style number 1829 is a paintbrush organizer/carrier set made of 100% nylon. It has a zippered closure and 16 pockets to hold paintbrushes. The organizer/carrier measures 8 ¾” x 11 ½” and is imported with 12 paintbrushes in assorted sizes. Style number 1817is a paintbrush organizer/carrier set made of 100% nylon. It has a zippered closure and 14 pockets to hold paintbrushes. The organizer/carrier measures 13 ¼” x 15 ½” and is imported with 12 paintbrushes in assorted sizes. Style number 851 is a watercolor pencil set comprised of a 100% nylon case, 12 watercolor pencils, a sharpener and an eraser. The items will be imported and sold together as a set. Style number 154K is an apron paintbrush set comprised of an apron made of 100% cotton, 9 brushes, a paint palette and 3 palette knives. The apron has pockets to hold the brushes, paint palette and palette knives. Your samples are being returned as requested. The brush carrier, style number 153K, the paintbrush organizers, style number 1829 and style number 1817, the watercolor pencil set, style number 851, and the apron paintbrush set, style number 154K, will 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 above-described sets their essential character would dictate the classification of the items. The paintbrushes in the brush carrier, style number 153K, the paintbrush organizers, style number 1829 and style number 1817, and the apron paintbrush set, style number 154K together exemplify the essential character of the sets. The pencils in style number 851, the watercolor pencil set, together exemplify the essential character of the set. Your samples are being returned as requested. The applicable subheading for the brush carrier, style number 153K, the paintbrush organizers, style number 1829 and style number 1817, and the apron paintbrush set, style number 154K will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Artists’ brushes, writing brushes and similar brushes… Valued over 10 cents each.” The rate of duty will be Free. Regarding the apron paintbrush set, style number 154K, even though the apron is included as a constituent part of the set for classification purposes, it still falls within textile category 359 and may be subject to textile quota and visa requirements, which are the result of international agreement that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. The applicable subheading for the watercolor pencil set, style number 851, will be 9609.10.0000, HTS, which provides for “Pencils and crayons, with leads encased in a rigid sheath.” The rate of duty will be 14¢/gross + 4.3% ad valorem. This product (pencils encased in a rigid sheath) may be 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 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division