The tariff classification of an art set from China.
Issued December 3, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
GRI rules applied: GRI 3(b)
Product description
You submitted a sample identified as an art set, item number 11708, which consists of 12 crayons, 8 watercolor cakes with brush, 6 fine line markers and 2 sheets of stickers packed in a plastic case. This item 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 12 crayons provide this item with the essential character, within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the art set, item number 11708 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…crayons…pastels…: other: other.
Full text
N301654 December 3, 2018 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Tasha Adams Leap Year Publishing LLC 16 High Street North Andover, MA 01845 RE: The tariff classification of an art set from China. Dear Ms. Adams: In your letter dated November 7, 2018, you requested a tariff classification ruling. You submitted a sample identified as an art set, item number 11708, which consists of 12 crayons, 8 watercolor cakes with brush, 6 fine line markers and 2 sheets of stickers packed in a plastic case. This item 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 12 crayons provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the art set, item number 11708 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 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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