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The tariff classification of an art set from China
Issued November 30, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N003567 (November 30, 2006)
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 an Artist’s Attache Art Set; there is no designated item number for the product. The item is composed of the following components: 36 color pencils, 36 oil pastels, 14 watercolor cakes, 2 brushes, and 1 plastic mixing palette packaged in a fitted wood case. The Artist’s Attache Art Set, no item number indicated, 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. 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 oil pastels of the art set occurs last in numerical order in the HTSUS among those that merit equal consideration. Therefore,
CBP rationale
the applicable subheading for the Artist’s Attache Art Set, no item number shown, 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
N003567 November 30, 2006 CLA-2-96:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Selena Bryant Lillian Vernon Corporation 2600 International Parkway Virginia Beach, VA 23452 RE: The tariff classification of an art set from China Dear Ms. Bryant: In your letter dated November 21, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as an Artist’s Attache Art Set; there is no designated item number for the product. The item is composed of the following components: 36 color pencils, 36 oil pastels, 14 watercolor cakes, 2 brushes, and 1 plastic mixing palette packaged in a fitted wood case. The Artist’s Attache Art Set, no item number indicated, 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. 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 oil pastels of the art set occurs last in numerical order in the HTSUS among those that merit equal consideration. Therefore, the applicable subheading for the Artist’s Attache Art Set, no item number shown, 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. 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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