The tariff classification of a Wheel of Pencils & Crayons from Hong Kong.

NY I89565 December 30, 2002 CLA-2-96:RR:NC:2:224 I89565 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Bisfred Yuen Creative Kids Int’l Inc Room 408-409 Houston Centre 63 Mody Road Tsimshatsui, Kowloon, Hong Kong RE: The tariff classification of a Wheel of Pencils & Crayons from Hong Kong. Dear Mr. Yuen: In your letter dated December 20, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Wheel of Pencils & Crayons, article no. 11633. The product consists of a plastic wheel-shaped container that holds 24 crayons and 24 color pencils. You have not requested the return of your samples. 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 user 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, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. The Wheel of Pencils & Crayons is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for crayons appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Wheel of Pencils & Crayons 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. 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