The tariff classification of a "Colossal Art Kit" from China

NY M84235 June 16, 2006 CLA-2-96:RR:NC:2:224 M84235 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Gordon Van Sise KAT Import Brokers Division of Kamino International Transport Inc. Airport Ind. Office Park, Bldg B4A Valley Stream, NY 11581 RE: The tariff classification of a “Colossal Art Kit” from China Dear Mr. Van Sise: In your letter dated June 7, 2006, you requested a tariff classification ruling, on behalf of Loew-Cornell Inc., your client. You are requesting the tariff classification on a product that is identified as a “Colossal Art Kit” consisting of 315 pieces of art supplies. The contents include the following: 48 thin markers, 24 watercolor pencils, 60 oil pastels, 40 chalk pastels, 36 thick markers, 24 color pencils, 36 water paint cakes, 15 stickers, 2 palettes, 5 erasers, 4 pencil sharpeners, 18 paintbrushes, and 3 drawing pencils packaged in a fitted storage case. The “Colossal Art Kit” is sold and marketed as a set and it will also be considered a set for the purposes of the HTSUS. 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 imparts the essential character to the set dictates the classification of the set. The chalk and oil pastels portion of the art kit imparts the essential character to the product, therefore the applicable subheading for the “Colossal Art Kit”, item number 541, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…crayons, pencils leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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