The tariff classification of an art set from China

N059598 May 29, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, Pa 19380-4262 RE: The tariff classification of an art set from China Dear Ms. Mooney: In your letter dated April 29, 2009, you requested a tariff classification ruling. You submitted a sample identified as the “Color Shine 60 Piece Translucent Light Catching Art Set”, Item #T28809 for our examination which will be returned to you as requested. The art set includes 10 - markers, 20 - 8 x 10 sheets, 20 - 5 x 7 sheets, 10 - 16 x 20 sheets and sticker-like tape for hanging the finished art sheets. You state in your letter that the unbound sheets are constructed on non-coated vellum paper, where the black portions on the sheets are printed onto the paper. The sheets are then intended to be colored with the included markers. These items are packaged for retail sale in a cardboard box. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. For tariff classification purposes, the art set will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the unbound pages which provides a focal point for the activity. The applicable subheading for the art set will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division