CLA-2-49:OT:RR:NC:N5:130
Ms. Aricela Valerio
Barnes & Noble, Inc.
1 Barnes & Noble Way
Monroe, NJ 08831
RE: The tariff classification of drawing kits from China
Dear Ms. Valerio:
In your letter, dated May 30, 2025, you requested a binding classification ruling on drawing kits. Product
information and photos were submitted for our review.
The product under consideration is The Art Maker Studio Drawing Techniques Kit. The kit contains a
48-page printed instruction guide teaching drawing techniques. The kit also includes a 48-page blank
sketchbook, one fineline marker, one kneadable eraser, 3 blending torillions, two charcoal pencils, 10 pencils
of various hardnesses, and a pencil sharpener.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). 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. 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.
The kit does consist of multiple articles that are classifiable in different headings, and the goods are put up
together as a retail set for teaching drawing skills. Therefore, we agree that the drawing techniques kit is a set
for retail sale. As the kit’s purpose is to teach drawing techniques, we find that the 48-page instruction guide
on drawing techniques imparts the essential character of the set.
The applicable subheading for the drawing techniques kit will be 4901.99.0092, HTSUS, which provides for
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Merchandise classifiable under subheading 4901.99.0092, HTSUS, constitute “any information or
informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt
from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS. At the time of
entry, you must report the applicable Chapter 99 heading, 9903.01.22, in addition to subheading
4901.99.0092, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from all
countries will be subject to an additional 10 percent ad valorem rate of duty. All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 subheadings applicable to your product
classification, 9903.01.31 and 9903.01.32, in addition to subheading 4901.99.0092, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4901.99.0092, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 4901.99.0092, HTSUS listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
Please note that the pencils contained in the set may be subject to antidumping duties for pencils from China
(A570-827). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and
Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are
separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General
information regarding the ITA and AD/CVD can be found at
https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an
Antidumping/Countervailing Duty Scope Ruling Request” is available at
https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division