The tariff classification of a small art box from China.

NY J80403 January 27, 2003 CLA-2-96:RR:NC:2:224 J80403 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a small art box from China. Dear Ms. Young: In your letter dated January 22, 2003, you requested a tariff classification ruling, on behalf of Lion Pencil Co., your client. You are requesting the tariff classification on a Small Art Box, item number 530172. This product is a 4 drawer cardboard box covered with printed paper. It’s contents are as follows: 1 pad of paper, 1 sheet of adhesive paper stickers (litho printed), 6 felt-tipped markers, 12 water color cakes, 1 wood paint brush (natural brushes), 12 wood cased color pencils and 2 wood cased lead pencils. The sample 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. The Small Art Box, item # 530172, is considered a set for tariff classification purposes. The pencils (both colored and black lead) impart the essential character, so the set will be classified in accordance with GRI 3 (b), as pencils encased in a rigid sheath. The applicable subheading for the Small Art Box will be 9609.10.0000, 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 tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division