CLA-2-96:RR:NC:2:224 K80535
Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Ave
Valley Stream, NY 11581
RE: The tariff classification of a Super Art Set from China.
Dear Mr. Maher:
In your letter dated November 4, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.
You are requesting the tariff classification on an item that is described as a Super Art Set, style # 4466. The item is comprised of the following components: 32 crayons, 9 oil-pastel crayons, 12 color pencils, 1 paint brush, 1 sharpener, 11 markers, 1 palette cover, and 12 watercolors in a fitted plastic case. The sample will be returned, as requested.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article.
This office considers the Super Art Kit to be a set for the purposes of the HTS with the essential character imparted by the crayon portion of the set. The entire set will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b), as crayons. The case will be dutiable packing, as per GRI 5 (a) because it is a container (flimsy in nature) that is fitted and shaped especially for its contents.
The applicable subheading for the Super Art Set, style # 4466, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.
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