CBP Ruling N254842 — The tariff classification of an art set from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 3(b)

Product description

The set contains 49 pieces in a plastic carrying case that has a window, a 2-hinged handle, and a vinyl flap with a hook and loop closure. The set includes 12 crayons, 12 markers, 2 graphite pencils, 6 colored pencils, 12 watercolor paint cakes, 1 paint brush, 1 pencil sharpener, 1 scissors, 1 eraser and 1 ruler. The art set 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 crayons in style 6004 will provide the essential character of the set, within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for the “Children’s Play Art Set,” style 6004 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Pencils, crayons…pastels…: Other: Other.

Full text

N254842 July 11, 2014 CLA-2-96:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Troy Clarke CBT International, Inc. 249 East Ocean Boulevard Suite 650 Long Beach, CA 90802 RE: The tariff classification of an art set from China Dear Mr. Clarke: In your letter received June 27, 2014, you requested a tariff classification ruling on behalf of Artistic Studios, LLC. A sample of the “Children’s Play Art Set,” style 6004, was received with your inquiry. The set contains 49 pieces in a plastic carrying case that has a window, a 2-hinged handle, and a vinyl flap with a hook and loop closure. The set includes 12 crayons, 12 markers, 2 graphite pencils, 6 colored pencils, 12 watercolor paint cakes, 1 paint brush, 1 pencil sharpener, 1 scissors, 1 eraser and 1 ruler. The art set 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 crayons in style 6004 will provide the essential character of the set, within the meaning of GRI 3(b). The applicable subheading for the “Children’s Play Art Set,” style 6004 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Pencils, crayons…pastels…: Other: Other.” The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 pencils in the aforementioned set 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 can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, 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" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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