The tariff classification of three Artist Activities Sets from Hong Kong.

NY I87863 November 5, 2002 CLA-2-96:RR:NC:2:224 I87863 CATEGORY: Classification TARIFF NO.: 9403.70.8010; 9609.90.8000 Ms. Julie Scoggan Evans & Wood & Co. 612 E. Dallas Rd. Suite 200 Grapevine, TX 76051 RE: The tariff classification of three Artist Activities Sets from Hong Kong. Dear Ms. Scoggan: In your letter dated October 21, 2002, you requested a tariff classification ruling, on behalf of Hobby Lobby, your client. You are requesting the tariff classification on three products as follows: item 11525, Super Value Pack, item 10902, Jumbo Artist Activities Set and item 11303, Deluxe Artist Easel. Item 11525 (Super Value Pack) is comprised of 64 crayons, 16 watercolor paints, 12 fine tip markers, 48 colored pencils, 1 paintbrush and 1 sponge. Item 10902 (Jumbo Artist Activities Set) is comprised of 96 crayons, 60 colored chalks, 12 clay sticks, 3 plastic molds, 2 kiddy dough, 6 cut molds, 14 paints, 2 brushes, 1 chalk eraser, 1 pair of scissors and a variety of paper art supplies. Item 11303 (Deluxe Artist Easel) is comprised of 1 child’s artist easel, 8 crayons, 14 paints, 1 paintbrush and 10 sheets of paper. The samples will be returned, as requested. 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 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 re-packing. 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. The Super Value Pack (item 11525) and the Jumbo Artist Activities Set (item 10902) will be classified as GRI 3 (c) sets, using the last tariff number in numerical order (among those which equally merit attention) for the classification of each of the two sets. The Deluxe Artist Easel (item 11303) will be classified as a GRI 3 (b) set for tariff classification purposes, with the essential character imparted by the Artist’s Easel. The applicable subheading for the Super Value Pack, item 11525 and the Jumbo Artist Activities Set, item 10902, 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 tailors’ chalks: other: other. The rate of duty will be free. The applicable subheading for the Deluxe Artist Easel, item 11303, will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other…household. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division