The tariff classification of art sets from China

NY B86333 June 17, 1997 CLA-2-96:RR:NC:MM:113 B86333 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Johnna L. Berry AKA International, Inc. 2601 Elliott Avenue, Suite 3167 Seattle, WA 98121 RE: The tariff classification of art sets from China Dear Ms. Berry: In your letter dated June 4, 1997, on behalf of C2F Incorporated, you requested a tariff classification ruling. The merchandise consists of the PRO-4000 67 piece art set and the PRO-4001 86 piece master artist tools and supplies set. Both are imported in a fitted, plastic case. The PRO-4000 contains 12 colored graphite pencils, 12 markers, 12 crayons, 12 pastels, 12 watercolor paint pans, 1 white water color tube, 1 plastic palette, 1 wash brush, 1 ruler, 1 pencil sharpener, 1 eraser and 1 graphite #2 pencil. The PRO-4001 contains 12 colored graphite pencils, 24 markers, 12 crayons, 12 pastels, 12 watercolor paint pans, 1 plastic palette, 4 tacks, 1 ruler, 1 tube of glue, 1 cutting tool, 1 pencil sharpener, 1 stapler, 1 pair of scissors, 1 wash brush, 1 eraser and 1 graphite #2 pencil. The General Rules of Interpretation (GRI's) provide the rules for classification under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. The individual items in the sample will be imported in a single retail package and are separately classifiable under different headings of the Nomenclature. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) governs goods put up in sets for retail sale. The first issue to be considered under GRI 3(b) is whether the items are put up in a set for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 artist's sets constitute sets under these criteria. The individual items are classifiable under two or more headings and are packaged in a manner suitable for sale directly to users without repacking. The particular purpose or specific activity of these articles is to create portable sets of items for drawing. GRI 3(b) requires classification of these items as if they consisted of the component, or components taken together, that gives them their essential character. In the opinion of this office, the essential character or this set is imparted by the various type of pencils and crayons. The applicable subheading for the two sets will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils . . . crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor's chalks, other, other. The rate of duty will be 2.2 cents per gross [of pieces in the set] plus 1.4 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division