CLA-2-96:OT:RR:NC:N2:222
Ms. Cheryl L. Martin
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of various art, clay and drawing supplies in a plastic storage container from China
Dear Ms. Martin:
In your letter dated July 8, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a 220 Piece Mega Art Caddy, CVS item 459481 (mfg. style JM68801). This item consists of the following components: 8 cutter molds, 8 flat molds, 4 spatulas, 2 containers of dough, 12 clay sticks, 6 marker pens, 12 color chalk sticks, 48 crayons, 6 poster paints, 8 water colors, 2 paint brushes, 8 sponge paint applicators, 80 stencils, 2 sheets of pressure sensitive plastic stickers, 12 sheets of plain white paper, 1 plastic palette and 1 plastic caddy in which all of the components are packaged together for retail sale.
The caddy is a rectangular shaped container with a lid that measures approximately 7-1/2” by 13-1/2” by 5” high. The interior of the caddy is not specially shaped or fitted for any specific components. The sponges are made of foam plastic and are in various shapes such as that of an animal, a butterfly, a heart, a hand, a smiley face, etc. The stencils are made of coated paperboard and are die-cut, punch-out shaped stencils. Each of the 12 sheets of paper measures 5-7/8 inches by 8-1/4 inches. As you requested, the sample will be returned to you.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 repacking.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). It is the opinion of this office that the plastic caddy may be reused to store any of a wide variety of household articles items. Therefore, the plastic caddy is not put up together with the rest of the articles of this item to meet a particular need or carry out a specific activity. In addition, some of the goods in this item are not associated with one another except that someone chose to package them and offer them for sale in the same box. For example, there is no nexus, clear or otherwise, between the poster paints and the clay. Consequently, all articles of this item must be classified separately.
The applicable subheading for the 8 cutter molds, 8 flat molds, 4 spatulas and the plastic caddy will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the 2 containers of dough and the 12 clay sticks will be 3407.00.2000, HTSUS, which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be free.
The applicable subheading for the 6 marker pens will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the 12 color chalk sticks and the 48 crayons will be 9609.90.8000, HTSUS, which provides for…crayons…writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.
The applicable subheading for the 6 poster paints and the 8 water colors will be 3213.10.0000, HTSUS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set.
The applicable subheading for the 2 paint brushes, if valued not over 5 cents each, will be 9603.30.2000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the 2 paint brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents but not over 10 cents each. The rate of duty will be free.
The applicable subheading for the 2 paint brushes, if valued over 10 cents each, will be 9603.30.6000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be free.
The applicable subheading for the 8 sponge paint applicators and the plastic palette will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the 80 stencils will be 4823.90.8600, HTSUS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be free.
The applicable subheading for the 2 pressure sensitive plastic stickers will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other. The rate of duty will be 5.8 percent ad valorem.
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/.
We require additional information in order to classify the included plain white paper: weight in grams per square meter, thickness in micrometers (microns), length and width of sheets, in centimeters, identity of any coatings, weight of the coatings in grams per square meter, pulp content breakdown (i.e., “mechanical” vs. “chemical” pulp), brightness, ash content, burst index, and if bleached, whether bleached uniformly throughout the mass.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division