CBP Ruling M87164 — The tariff classification of an "Art-O-Rama" kit from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on an item that is described as an “Art-O-Rama” kit, item number 4943. The product is a kit that consists of: 12 color markers, 10 oil pastels, 16 crayons, 12 color pencils, 1 paint brush, 8 water colors, and 1 mixing cup packaged and sold in a fitted plastic storage caddy. 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. Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The crayon portion of item 4943 is the component that imparts the essential character to this particular set. Therefore,

CBP rationale

the applicable subheading for the “Art-O-Rama” kit, style 4943, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other.

Full text

NY M87164 October 16, 2006 CLA-2-96:RR:NC:2:224 M87164 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Ciprian Marinescu Schenker of Canada Ltd 35 St. Jacques Street Montreal, PQ H2Y 1K9 RE: The tariff classification of an “Art-O-Rama” kit from China Dear Mr. Marinescu: In your letter dated July 20, 2006, you requested a tariff classification ruling, on behalf of your client, MEGA BRANDS INC. You are requesting the tariff classification on an item that is described as an “Art-O-Rama” kit, item number 4943. The product is a kit that consists of: 12 color markers, 10 oil pastels, 16 crayons, 12 color pencils, 1 paint brush, 8 water colors, and 1 mixing cup packaged and sold in a fitted plastic storage caddy. 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. Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The crayon portion of item 4943 is the component that imparts the essential character to this particular set. Therefore, the applicable subheading for the “Art-O-Rama” kit, style 4943, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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

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