The tariff classification of two art kits from China.

NY I89656 January 15, 2003 CLA-2-96:RR:NC:2:224 I89656 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 9609.90.8000 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of two art kits from China. Dear Mr. Forbes: In your letter dated December 27, 2002, you requested a tariff classification ruling, on behalf of D.M. Creations L.L.C., your client. You are requesting the tariff classification on two art kits that are each packaged in a wooden carry case. The first art kit (DMC-33380W) contains 83 pieces consisting of the following: a wood case, 1 sharpener, 1 piece of sandpaper, 1 eraser, 2 paintbrushes, 2 black lead pencils and 24 pieces each of color pencils, watercolor cakes and oil pastels. The second art kit (DMC-33365W) containing 180 pieces consists of: a wood case, 1 watercolor tube, 1 sharpener, 1 water bottle, 1 eraser, 3 paintbrushes, 4 black lead pencils, 36 pieces of jumbo oil pastels, 36 pieces of watercolor cakes, 45 color pencils and 51 markers. 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 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. This office considers the two art kits to be sets for tariff classification purposes. The applicable subheading for the 83 piece art set 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 180 piece art set will be 9609.10.0000, 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: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3 %. 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