The tariff classification of an art studio set from China
Issued October 28, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
GRI rules applied: GRI 1, GRI 3
Product description
You are requesting the tariff classification on a product that is described as an Art Studio Set; the designated item number is 4215. The product is composed of the following components: 16 water colors, 16 pieces of chalk, 8 felt tipped markers, 16 crayons, 2 activity pads, 2 black and white posters, 8 pieces of plain white paper, and 2 sticker sheets packaged in a plastic case. The sample will be returned, as requested by your office. The Art Studio Set, item number 4215, will be considered a set 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 Art Studio Set, item #4215, its essential character would dictate the classification of the set. The crayon portion of this particular set exemplifies the essential character. Therefore,
CBP rationale
the applicable subheading for the Art Studio Set, item number 4215, 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.
Full text
NY L88403 October 28, 2005 CLA-2-96:RR:NC:2:224 L88403 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Kevin Maher CAir Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an art studio set from China Dear Mr. Maher: In your letter dated October 19, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on a product that is described as an Art Studio Set; the designated item number is 4215. The product is composed of the following components: 16 water colors, 16 pieces of chalk, 8 felt tipped markers, 16 crayons, 2 activity pads, 2 black and white posters, 8 pieces of plain white paper, and 2 sticker sheets packaged in a plastic case. The sample will be returned, as requested by your office. The Art Studio Set, item number 4215, will be considered a set 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 Art Studio Set, item #4215, its essential character would dictate the classification of the set. The crayon portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Art Studio Set, item number 4215, 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. 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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