The tariff classification of an art kit from China
Issued November 22, 2006 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
, your client. You submitted descriptive literature and a product sample with your request. The product, an 80 piece art kit, item number 549, consists of the following: 20 crayons, 16 markers, 14 mini color pencils, 12 water color cakes, and 12 oil pastel crayons. In addition, the kit contains 1 of each of the following: glue, sketch pencil, pencil sharpener, palette, paintbrush and plastic fitted storage case. The product is made up of several components as enumerated in the preceding paragraph. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for 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. The submitted merchandise will be sold and marketed as sets, and it will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the crayon portion of the product.
CBP rationale
The applicable subheading for the 80 piece art set, item number 549, 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: other.
Full text
N003323 November 22, 2006 CLA-2-96:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Stacy Bauman American Shipping Co. Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of an art kit from China Dear Ms. Bauman: In your letter dated November 1, 2006, you requested a tariff classification ruling, on behalf of Loew-Cornell Inc., your client. You submitted descriptive literature and a product sample with your request. The product, an 80 piece art kit, item number 549, consists of the following: 20 crayons, 16 markers, 14 mini color pencils, 12 water color cakes, and 12 oil pastel crayons. In addition, the kit contains 1 of each of the following: glue, sketch pencil, pencil sharpener, palette, paintbrush and plastic fitted storage case. The product is made up of several components as enumerated in the preceding paragraph. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for 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. The submitted merchandise will be sold and marketed as sets, and it will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the crayon portion of the product. The applicable subheading for the 80 piece art set, item number 549, 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: 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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