The tariff classification of a 47 piece art kit from China including 8 crayons from the United States

N171664 July 20, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Judith M. Walter Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a 47 piece art kit from China including 8 crayons from the United States Dear Ms. Walter: In your letter dated June 17, 2011, you requested a tariff classification ruling. The submitted sample is identified as a “Disney Cars 2 Sticker Stamp Rally,” part number 04-5189. This item is comprised of 47 pieces as follows: 12 stamps, a stamp holder, a washable ink pad, 4 printed paper game sheets, 10 paper coloring pages on a tear-off pad measuring approximately 5¾” x 8¼”, 2 color your own paper sticker sheets, 3 printed sticker sheets, 6 markers and 8 crayons. The crayons are sent in bulk from your manufacturing facility in the United States to the vendor in China where they are packaged together in a molded plastic storage case with the rest of the articles. The entire item is then imported ready for retail sale. The storage case measures approximately 12” x 12” x 2¼” and has a handle and clasps at the top to close and secure the case together for carrying. 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." The only articles in this set that are not consumable are the 12 stamps and the stamp holder. The stamp holder is optional in use as each stamp has a projection on the back that can be held without the holder when in use. Also, the set has a greater number of stamps than any other article in the set. Therefore, it is the opinion of this office that the 12 stamps provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for part number 04-5189 will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for date, sealing or numbering stamps and the like…designed for operating in the hand. The rate of duty will be 2.7 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/. 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