The tariff classification of a Child’s Art Set from China

N291894 December 5, 2017 CLA-2-96:OT:RR:NC:4:422 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Child’s Art Set from China Dear Ms. Barnes: In your letter, dated November 7, 2017, you requested a classification ruling. The ruling was previously returned to you for additional information, which has now been received. A sample and product specifications were provided for our review. Item 19935801 consists of the following components, packaged together in a retail box: a paper pad of blank paper measuring approximately 6 ¾” by 6 ¼” and containing 20 pages; 10 crayons; 6 colored pencils; 6 markers; one palette of 12 water color cakes with mixing tray and paint brush; 1 HB pencil; and a pencil sharpener. (We note that the ruling request text lists an eraser. However, no eraser was present in the sample box, nor was it accounted for in the item-by-item spreadsheets attached to the request.) 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, GRIs 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 10 crayons provide this item with the essential character, within the meaning of GRI 3(b).The applicable subheading for the Art Set will be 9609.90.8000, 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 the 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