Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of two art sets, items AS-145BAR and AS-109T, from China.
Dear Ms. Massey:
In your letter dated December 6, 2002, you requested a tariff classification ruling.
You are requesting the tariff classification on two art sets, designated as item numbers AS-145BAR and AS-109T. The first item (AS-145BAR) is a fitted, rectangular carrying box in a moon design that contains the following: 8 markers, 10 color pencils, 10 wax crayons, 1 lead pencil, a 12 piece water colors set, 1 sharpener, 1 mixing palette, 1 paint brush, 1 plastic eraser and 1 note book. The second item is a fitted, tin case that holds the following: 12 markers, 12 crayons, a 12 piece water colors set, 1 water color tube, 1 paint brush, 1 sharpener, 2 PVC trays, 12 color pencils, 12 oil pastels, 1 15cm ruler, 1 palette, 1 plastic eraser and 1 lead pencil. Colored illustrations were submitted, in lieu of samples.
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. This office considers both art kits (AS-145BAR and AS-109T) to be sets for tariff classification purposes.
The applicable subheading for the two art sets, items AS-145BAR and AS-109T, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), 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.
Robert B. Swierupski