CLA-2-49:OT:RR:NC:2:234
Ms. Jennifer Crutcher
Art 101 USA, Ltd.
5827 Del Roy Dr.
Dallas, TX 75230
RE: The tariff classification of art sets from China
Dear Ms. Crutcher:
In your letter dated July 26, 2011, you requested a tariff classification ruling.
The ruling was requested on two art sets designated as Item #52001 - Art 101 “Drawing & Sketching 101” and Item #52005 - Art 101 “Manga & Cartooning 101”. You submitted a sample of each item for our examination. Item #52001 contains one twelve page “Drawing & Sketching Learning Guide”, one twelve page art pad, one sharpener, one eraser, one charcoal pencil, two blending tortillion, and four graphite pencils. Item #52005 contains one twelve page learning guide, one twelve page art pad, one sharpener, one eraser, two graphite pencils and six color pencils. All of the items are used together based on the lessons from the learning guides. The learning guides provide the fundamental guidelines of the course objectives to learn the techniques of art 101. Using the concepts of each lesson the user can practice the techniques and evaluate their own progression from one lesson to the next. The items contained in both art sets are packaged in a cardboard box with a see-through plastic window on one side.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
For tariff classification purposes, the art sets will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the learning guides.
The applicable subheading for the art sets will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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 http://www.usitc.gov/tata/hts/.
The pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us") You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division