The tariff classification of an Art Set from China

NY L81943 February 2, 2005 CLA-2-96:RR:NC:SP:224 L81943 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an Art Set from China Dear Mr. Maher: In your letter dated January 12, 2005, on behalf of the importer, Private Label Sourcing, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The sample is being returned as you wish. The subject merchandise is item 6358, a 78-piece ensemble called a “Super Art Set”. This includes 11 jumbo markers, 12 watercolors, 9 oil pastel crayons, a watercolor mixing cover, 11 colored pencils, a paintbrush, and a sharpener. These are all packaged in a fitted plastic case with a built-in carry handle for retail sale. For classification purposes this item is considered a set. Sets classifiable under GRI-3 (b) shall be classified as if they consisted of the material or component that gives them their essential character. In this case the crayons are the component that imparts the essential character. Accordingly, the applicable subheading for Product 6358, “Super 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. 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