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The tariff classification of an Illustory kit from China
Issued June 30, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M84595 (June 30, 2006)
Tariff classification
HTS codes: 9608.20.0000
Headings: 9608
GRI rules applied: GRI 1, GRI 3
Product description
You are requesting the tariff classification on an item that is identified as an Illustory kit, item number 367958. The kit includes the following components: 10 color, felt tipped markers, 26 printed pages, and a postage-paid envelope. A child may draw on these pages and then mail their drawings to “Creations by You”. The company will return to the child a hard cover, printed, bound book. The sample will be returned, as requested by your office. The item is 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the stamp portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore,
CBP rationale
the applicable subheading for the Illustory kit, item # 367958, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers.
Full text
NY M84595 June 30, 2006 CLA-2-96:RR:NC:2:224 M84595 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Maureen Ford Toys “?” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of an Illustory kit from China Dear Ms. Ford: In your letter dated June 12, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as an Illustory kit, item number 367958. The kit includes the following components: 10 color, felt tipped markers, 26 printed pages, and a postage-paid envelope. A child may draw on these pages and then mail their drawings to “Creations by You”. The company will return to the child a hard cover, printed, bound book. The sample will be returned, as requested by your office. The item is 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the stamp portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Illustory kit, item # 367958, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. 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
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