CLA-2-96:OT:RR:NC:N4:462
Donald S. Stein
Greenberg Traurig, LLP 2101 L Street, NW Suite 1000 Washington D.C., 20037
RE: The tariff classification of a kids’ coloring pack from France and Tunisia
Dear Mr. Stein:
In your letter dated October 17, 2019, you requested a tariff classification ruling on behalf of your client, BIC, USA, Inc. You submitted pictures of a kids’ coloring 36-count combination pack which consists of 12 felt tipped markers, 12 coloring pencils, and 12 crayons, not encased in a rigid sheath.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3(b) 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 repacking. The kids’ coloring pack, will be sold and marketed as a set, and the product will also be considered a set for tariff purposes.
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.
GRI 3 (c) provides that, when goods cannot be classified by reference to GRI 3 (a) or GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.
We believe that all components of this item are equal in importance in this set, and that no component alone, provides the essential character of the set. Since none of the components imparts the essential character to this merchandise, GRI 3(c) is applicable. GRI 3(c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff among those which merit equal consideration. The heading for crayons appears last in numerical order among the competing headings which equally merit consideration therefore kids’ coloring pack will be classified under subheading 9609.90.8000, HTSUS, which provides for pencils...crayons, pencil leads, pastels, charcoals, writing or drawing chalks and tailors’ chalks: 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 Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division