The tariff classification of Art Sets from China
Issued July 26, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9608.20.0000
Headings: 9608
GRI rules applied: GRI 3(c)
Product description
You submitted descriptive literature and product photographs with your request. The subject merchandise consists of two types of art sets that will be imported for retail sale. Item C68K0794, “Kid’s Learn & Play Spiral Drawing Art Set” is a nine piece set that includes three plastic gear wheels in 1½”, 1¼” and 1” diameters, a plastic gear wheel holder, three fine tip markers, and two sheets of paper. Item C68K0795, “Kid’s Learn & Play Spiral Art Set” is a ten piece set that includes three plastic spiral stencils (2 5/8” diameter), a plastic stencil holder, four fine tip markers, and 2 pieces of paper. For classification purposes these items are considered as sets. Since none of the components lends an essential character to the set, the sets will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration. Accordingly, using the guidelines set forth by GRI 3(c),
CBP rationale
the applicable subheading for item C68K0794, “Kid’s Learn & Play Spiral Drawing Art Set” and for item C68K0795, “Kid’s Learn & Play Spiral Art Set” will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens: Felt tipped and other porous-tipped pens and markers.
Full text
NY R00525 July 26, 2004 CLA-2-96:RR:NC:SP:224 R00525 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Art Sets from China Dear Mr. Crago: In your letter dated July 6, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise consists of two types of art sets that will be imported for retail sale. Item C68K0794, “Kid’s Learn & Play Spiral Drawing Art Set” is a nine piece set that includes three plastic gear wheels in 1½”, 1¼” and 1” diameters, a plastic gear wheel holder, three fine tip markers, and two sheets of paper. Item C68K0795, “Kid’s Learn & Play Spiral Art Set” is a ten piece set that includes three plastic spiral stencils (2 5/8” diameter), a plastic stencil holder, four fine tip markers, and 2 pieces of paper. For classification purposes these items are considered as sets. Since none of the components lends an essential character to the set, the sets will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration. Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for item C68K0794, “Kid’s Learn & Play Spiral Drawing Art Set” and for item C68K0795, “Kid’s Learn & Play Spiral Art Set” will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens: Felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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