The tariff classification of the "Gallery Art Chest" from Hong Kong.

NY I80555 May 2, 2002 CLA-2-96:RR:NC:SP:221 I80555 CATEGORY: Classification TARIFF NO.: 9609.90.80000 Mr. Juan Dominguez Wal*Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of the “Gallery Art Chest” from Hong Kong. Dear Mr. Dominguez: In your letter dated April 10, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The Gallery Art Chest (Style Number EKGAC4, and also referred to in your letter as the “4 Drawer Art Set”) consists of 42 colored pencils, 30 felt tip markers, 12 watercolor tubes, 28 oil pastels, 4 drawing pencils, 2 paint brushes, 1 eraser, 1 pencil sharpener, 1 ruler and 10 sandpaper sheets. These items are imported in a wood chest with four drawers with a plastic tray securely glued into each drawer that is specially shaped or fitted to contain the items of the set. As you requested the sample is being returned. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c).  The applicable subheading for the Gallery Art Chest will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks…otther: other. The rate of duty will be free. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division