CLA-2-96:OT:RR:NC:N4:422
Ms. Carisa Schoemaker
Crayola LLC
3025 Commerce Center Blvd
Bethlehem PA 18015
RE: The tariff classification of “Inspiration Art Cases” from Vietnam.
Dear Ms. Schoemaker:
In your letter dated April 22, 2019, you requested a tariff classification ruling.
You submitted a sample identified as an “Inspiration Art Case” with no particular theme and a photograph of a themed version of the art case featuring well known Disney characters. Both cases consist of the following components: 64 crayon sticks, 20 short colored pencils, 40 washable markers and 15 blank drawing paper sheets. All components are packaged together for retail sale in a paperboard art case with hinges, locks, a handle and a plastic vacuum formed blister tray designed to hold each component. Both versions of the case are identical except for the graphics on the outside of the case and the themed version contains printed coloring sheets featuring the Disney characters.
You have suggested that the themed version of the “Inspiration Art Kit” would be correctly classified in 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), with the essential character provided to the set by the printed pages, however this office does not agree. The art implements in general and the crayon component in particular, plays much more of a significant role and will outlast the insignificant amount of printed paper.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRIs or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods." It is the opinion of this office that the 64 crayons provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for the Art Set will be 9609.90.8000, HTSUS, which provides for “…crayons…pastels…: other: other.” 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division