The tariff classification of a drawing art set in zippered case from China

N020443 December 21, 2007 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Antionette McKnight American Shipping Company Inc. 250 Moonachie Rd, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a drawing art set in zippered case from China Dear Ms. McKnight: In your letter dated November 29, 2007, on behalf of Loew-Cornell, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Drawing small zippered case art set, item# 1523. This item consists of 6 charcoal pencils, 6 drawing pencils, 6 pastel pencils, 4 soft pastels, 1 vinyl eraser, 1 kneaded eraser, 1 pencil sharpener, 2 tortillons, 2 blending stumps, 1 sanding block and 1 pencil extender. All of these components are imported and sold in a zippered case that folds opened and has individual slots for each of the components. As you requested, the sample will be returned to you. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The primary purpose of the set is to enable the user to draw. This function is performed by the pencils. The soft pastels are used for highlighting and filling in areas outlined by the pencils. All other components are mere adjuncts to the pencils. The erasers enable mistaken marks to be eliminated. The sharpener and sanding block enables a dull point to be made useful again. The tortillons and blending stumps are used to smudge or blend a drawing made by the pencils. The pencil extender increases the length of any pencil with which it is used. The zippered case is specifically designed to hold all of the components of the set. Therefore, it is the opinion of this office that the 18 pencils provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item# 1523 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent 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/. The merchandise in question may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division