CBP Ruling N286132 — The tariff classification of a 75 Piece Art Set from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as a 75 Piece Art Set. This item is comprised of 75 pieces as follows: 12 oil pastels, 24 crayons, 18 watercolor cakes, 12 porous tipped markers, 2 paintbrushes, 1 eraser, 1 mixing palette, 1 plastic scissors, 1 clear plastic ruler (six inches), 1 sharpener and 1 sponge. All of these components are imported and sold in a plastic storage case and together they are packaged for retail sale. 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 oil pastels and the 24 crayons provide this item with the essential character, within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for the 75 Piece Art Set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons…pastels…: other: other.

Full text

N286132 June 5, 2017 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Terry Bush Excite USA 2611 Westgrove Dr. Suite 109 Carrollton, TX 75006-3322 RE: The tariff classification of a 75 Piece Art Set from China Dear Ms. Bush: In your letter dated May 9, 2017, you requested a tariff classification ruling. The submitted sample is identified as a 75 Piece Art Set. This item is comprised of 75 pieces as follows: 12 oil pastels, 24 crayons, 18 watercolor cakes, 12 porous tipped markers, 2 paintbrushes, 1 eraser, 1 mixing palette, 1 plastic scissors, 1 clear plastic ruler (six inches), 1 sharpener and 1 sponge. All of these components are imported and sold in a plastic storage case and together they are packaged for retail sale.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 oil pastels and the 24 crayons provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the 75 Piece Art Set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons…pastels…: other: other. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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