L88687 L8 Ruling Active

The tariff classification of a Hello Kitty Plush Art Studio Set from China

Issued November 15, 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 a Hello Kitty Art Studio; there is no designated item number indicated. The product is composed of the following components: 8 felt tipped markers, 5 sticker sheets, 20 crayons with paper wraps, 1 No. 2 pencil with Hello Kitty logo graphics (from Taiwan), and 2 tubes of glitter glue packaged in a Hello Kitty plush case with handle. The case has a structured inner compartment with plastic trays to hold the art supplies listed previously. The Hello Kitty Plush Art Studio Set, no item number shown, 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 Hello Kitty Plush Art Studio Set 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 Hello Kitty Plush Art Studio Set 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 L88687 November 15, 2005 CLA-2-96:RR:NC:2:224 L88687 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Richard Ingrao Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Building M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a Hello Kitty Plush Art Studio Set from China Dear Mr. Ingrao: In your letter dated October 5, 2005, you requested a tariff classification ruling, on behalf of Giddy Up LLC, your client. You are requesting the tariff classification on a product that is described as a Hello Kitty Art Studio; there is no designated item number indicated. The product is composed of the following components: 8 felt tipped markers, 5 sticker sheets, 20 crayons with paper wraps, 1 No. 2 pencil with Hello Kitty logo graphics (from Taiwan), and 2 tubes of glitter glue packaged in a Hello Kitty plush case with handle. The case has a structured inner compartment with plastic trays to hold the art supplies listed previously. The Hello Kitty Plush Art Studio Set, no item number shown, 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 Hello Kitty Plush Art Studio Set 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 Hello Kitty Plush Art Studio Set 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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