CBP Ruling N261113 — The tariff classification of a 10-piece Math Set from China

Tariff classification

Headings: 9017

GRI rules applied: GRI 3, GRI 3(a), GRI 3(b)

Product description

The merchandise under consideration is a 10-piece Math Set, CVS item number 248699. The set contains nine drawing/measuring instruments in a plastic carrying case. The drawing/measuring instruments consist of a drawing compass, pencil, divider compass, protractor, 6 inch ruler, 45° set square, 60° set square, pencil sharpener and an eraser. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states, in part, that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., drawing/measuring). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character is imparted by the drawing instruments. By application of GRI 3(b),

CBP rationale

the applicable subheading for the 10-piece Math Set, CVS item number 248699, will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" drawing or marking-out instruments (for example, drafting machines, pantographs, protractors, drawing sets).

Full text

N261113 February 13, 2015 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a 10-piece Math Set from China Dear Mr. Prata: In your letter dated January 20, 2015 on behalf of CVS/pharmacy, you requested a tariff classification ruling. A sample of the 10-piece Math Set was provided to this office and is being returned upon your request. The merchandise under consideration is a 10-piece Math Set, CVS item number 248699. The set contains nine drawing/measuring instruments in a plastic carrying case. The drawing/measuring instruments consist of a drawing compass, pencil, divider compass, protractor, 6 inch ruler, 45° set square, 60° set square, pencil sharpener and an eraser. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states, in part, that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., drawing/measuring). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character is imparted by the drawing instruments.By application of GRI 3(b), the applicable subheading for the 10-piece Math Set, CVS item number 248699, will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" drawing or marking-out instruments (for example, drafting machines, pantographs, protractors, drawing sets). The rate of duty will be 4.6 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 Patricia O’Donnell at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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