The tariff classification of 3 Art Sets from Taiwan (color pencils) and China

NY L85544 June 27, 2005 CLA-2-96:RR:NC:2:224 L85544 CATEGORY: Classification TARIFF NO.: 9603.30.6000; 4205.00.8000; 9609.10.0000 Ms. Yolanda S. Massey Michaels ® 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of 3 Art Sets from Taiwan (color pencils) and China Dear Ms. Massey: In your letter dated May 31, 2005, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is described as follows: A24009-a 10 piece Chinese Artist Set containing 4 artist’s brushes with bamboo handles and goat/weasel hair brushes, 1 porcelain brush holder, 1 ink stone, 1 ink stick, 1 seal, 1 porcelain jar, and 1 porcelain ink pad packed in a fitted silk box; 1013BK- a Black Bonded Leather Tri-Fold with 1 sketch pad and 6 color pencils; and 32BK-Color Pencils in a Leather Case comprised of: 32 color pencils in a black bonded leather fitted case. The samples will be returned, as requested by your office. The Chinese Artist Set, #A24009, the Tri-Fold Leather Case with Sketch Paper and Pencils, #1013BK, and the Color Pencils in Leather Case, #32BK are considered sets for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the Chinese Artist Set, #A24009, its essential character would dictate the classification of the item. The 4 artist brushes together exemplify the essential character of the set. Therefore, the applicable subheading for the Chinese Artist Set, #A24009, will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) (con): artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10¢ each. The rate of duty will be free. Noting GRI-3 (b), the component that gives the Tri-Fold Leather Case with Sketch Paper and Pencils, #1013BK, its essential character would dictate the classification of the item. The tri-fold leather holder (for the sketch pad and the 6 color pencils) exemplifies the essential character of the set. Therefore, the applicable subheading for the Tri-Fold Leather Case with Paper and Pencils, #1013BK, will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of leather or of composition leather of a kind used in machinery or mechanical appliances or for other technical uses: other: other. The rate of duty will be free. Noting GRI-3 (b), the component that gives the fitted Leather Case with the Color Pencils, #32BK, its essential character would dictate the classification of the item. The 32 color pencils of the item exemplify the essential character of the set. Therefore, the applicable subheading for the Leather Case with Color Pencils, #32BK, 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