The tariff classification of a 148 piece Super Art Kit from China

N024605 April 9, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Antoinette McKnight American Shipping Company Inc. 250 Moonachie Rd, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a 148 piece Super Art Kit from China Dear Ms. McKnight: In your letter dated February 27, 2008, on behalf of Loew Cornell Inc., you requested a tariff classification ruling. The submitted sample is identified as a Super Art Kit, item# 547. This item is comprised of 148 pieces as follows: 24 oil pastels, 24 crayons, 24 watercolor cakes, 22 mini color pencils, 12 jumbo markers, 12 fine line markers, 12 stickers, 6 paintbrushes, 4 drawing pencils, 2 erasers, 2 palettes, 1 pencil sharpener, 1 plastic scissors, 1 clear plastic ruler (six inches) and 1 tube of liquid glue. All of these components are imported and sold in a plastic storage case and together they are packaged for retail sale. 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.  EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” It is the opinion of this office that the 24 oil pastels and the 24 crayons provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for item# 547 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those pencils of heading 9608), 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/. 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. You can also visit their web site at http://www.trade.gov/ia/ (click on “Contact us”). 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