CLA-2-49:OT:RR:NC:N4:434
Martin Schaefermeier
Cassidy Levy Kent (USA) LLP
2112 Pennsylvania Ave NW
Washington, DC 20037
RE: The tariff classification of art instruction book sets from China
Dear Mr. Schaefermeier:
In your letter, dated February 16, 2026, you requested a binding classification ruling on three art instruction
book sets on behalf of your client, Da Kong (HK) Ltd. Product information and photos were submitted for
our review.
The first item, SKU number VA0033, “Art K E1 Course Kit-EXT Book Version,” is an art instruction book
set intended for children in grades K-1, with the following items packaged together in a cardboard box for
retail sale:
One 48-page, perfect-bound, printed instruction book teaching art concepts and techniques
Nine tubes of tempera paint
Twelve colors of oil pastels
Ten colors of plastalina clay
One tempera paintbrush set (plastic)
One skein of yarn
One course kit material checklist
Fifty sheets of color assorted construction paper
The second item, SKU number VA2033, “Art 2 E1 Course Kit-EXT Book Version,” is an art instruction
book set intended for children in grades 2-6, with the following items packaged together in a cardboard box
for retail sale:
One 52-page, perfect-bound, printed instruction book teaching art concepts and techniques
Nine tubes of tempera paint
Twelve colors of oil pastels
Ten colors of plastalina clay
One tempera paintbrush set (plastic)
One pan set of twelve colors of watercolor paint (basic pan set)
One course kit material checklist
Fifty sheets of color assorted construction paper
The third item, SKU number 65051, “Art Pack 5 Book Version,” is an art instruction book set intended for
children in grades 7-12, with the following items packaged together in a cardboard box for retail sale:
One 48-page, perfect-bound, printed instruction book teaching art concepts and techniques
Twelve acrylic paints
One piece of white self-hardening clay
One tempera paintbrush set (plastic)
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 art instruction book sets consist of multiple articles that are classifiable in different headings, and the
goods are put up together as a retail set for teaching art concepts and techniques. Therefore, we agree that the
art instruction book sets are sets for retail sale. As the sets’ purpose is to teach art concepts and techniques,
we find that the instruction books impart the essential character of the sets.
The applicable subheading for SKU number VA0033, “Art K E1 Course Kit-EXT Book Version,” and SKU
number 65051, “Art Pack 5 Book Version,” 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.
The applicable subheading for SKU number VA2033, “Art 2 E1 Course Kit-EXT Book Version,” will be
4901.99.0093, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter,
whether or not in single sheets: Other: Other: Other: Other: Other: Containing 49 or more pages each
(excluding covers). The rate of duty will be Free.
The 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which
are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained
by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by
telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This merchandise may also be subject to the laws and regulations of the Consumer Product Safety Act.
Import compliance information may be obtained by contacting the U.S. Consumer Product Safety
Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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 Susana Li at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division