The tariff classification of activity sets from China

N247396 November 20, 2013 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Jeanette Arciero Barthco International, division of OHL Attn: Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of activity sets from China Dear Ms. Arciero: In your letter dated October 28, 2013, on behalf of CVS Pharmacy, you requested a tariff classification ruling. Each of the three submitted samples is identified as a Travel Activity Set, Item number 953586. Each item is comprised of 6 porous-tipped markers, 6 crayons, 5 water color paints, 1 paintbrush, 3 rubber stamps and 1 ink pad, all packaged in a plastic case with a handle. The case measures approximately 9” by 6½” by 1” in depth and has a snap closure. The markers each measure approximately 3½” in length and the crayons each measure approximately 2¼” in length. The item is imported in three different themes as follows: 1) Marvel Super Heroes, featuring Iron Man, Spider Man, and Thor, 2) Disney Minnie, featuring Daisy Duck and Minnie Mouse and 3) Disney Princess. As you requested, the samples 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 and each set is classifiable under a single tariff provision. 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 12 markers provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for Item number 953586 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The duty rate will be 4 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division