The tariff classification of a Spiral Art kit from China

N080479 November 3, 2009 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Kevin Maher C-Air Customhouse Brokers1578 Sussex TurnpikeRandolph, NJ 07869 RE: The tariff classification of a Spiral Art kit from China Dear Mr. Maher: In your letter dated October 2, 2009, on behalf of Cra-Z-Art, Corp., you requested a tariff classification ruling. A sample was provided. The merchandise at issue is the Cra-Z-Art Spiral Art kit. The kit contains three large plastic stencil-like “wheel frames”, seven spiral wheels, three miniature gel pens, and ten sheets of paper. The Spiral Art kit is packaged for retail sale as a set.The pens are used in conjunction with the spiral wheels and wheel frames, allowing the user to trace a variety of geometric shapes and patterns. The user is not limited to using one of the three gel pens provided with the set. The spiral wheels and wheel frames are able to accommodate a variety of pencils and pens. The item described in your submission is very similar in form and function to the “Spiral Graph” art kit described in Headquarters Ruling Letter 958800 – MMC – April 22, 1997.You propose classifying the Spiral Art kit in HTSUS 9609.10, which covers pencils and crayons. HTS Heading 9609 would not apply to this set, as it does not contain any pencils or crayons. The kit does include three gel pens, which are ball point pens that are provided for in Heading 9608.The essential character of the Spiral Art kit is imparted by the stencil-like wheel frames. It is clear that these wheel frames are specially designed for drawing. As was said above, the wheel frames allow a user to trace a variety of geometric shapes. Some of the larger geometric shapes on the wheel frame have grooved teeth on the edges. These grooves interlock with similar teeth on the spiral wheels, allowing the spiral wheels to travel along the wheel frame when propelled by the user’s pen. When a user wields their pen with the spiral wheel and wheel frame, elaborate patterns can be drawn. The Harmonized System Explanatory Notes to HTS 9017 state that stencils of a kind clearly identifiable as being specialized as drawing instruments are classified in heading 9017.  The applicable subheading for the Spiral Art kit will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" drawing or marking-out instruments. The rate of duty will be 4.6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division