The tariff classification of a 160-piece art set from Vietnam

N122729 October 4, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Elizabeth Tobin Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a 160-piece art set from Vietnam Dear Ms. Tobin: On September 9, 2010, you electronically requested a tariff classification ruling. The ruling was requested on a 160-piece art set (Costco reference T-210413). You have provided a component breakdown by value and a photo label of the set. The set consists of various art supplies stored in a wooden (medium density fiberboard) case with two drawers. Secured in fitted, plastic trays located in the case drawers and top are 48 oil pastels, 36 colored pencils, 28 acrylic paint tubes, and 20 watercolor cakes. The set also includes 10 medium sketch papers, 4 wood and nylon paint brushes, 4 sketch pencils, 4 large clips, 2 art learning guides, 1 palette, 1 pencil sharpener, 1 eraser, 1 wooden easel, and 1 lapboard. According to your component breakdown, all of the items, including the colored and sketch pencils, are made in Vietnam. 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 General Rule of Interpretation (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) consists 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 repacking. The 160-piece art set constitutes a set for classification purposes. The set contains multiple articles classifiable in different headings; the articles are used for carrying out the activity of learning and practicing art techniques; and the set is put up for retail sale, as demonstrated by the product label you provided. 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 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. Because no component imparts the set’s essential character with respect to material or role, the value of the components is considered. The component breakdown for the art set indicates that the three elements of the set with the greatest value are the acrylic paint tubes (20% of value), wooden easel (14.3% of value), and the wooden case (41.9% of value). The wooden case, which attributes the greatest value to the set, is a substantial item with multiple drawers and a hinged, latched top. The case is suitable for repetitive use after the art supplies have been consumed. The art set will thus be classifiable as the wooden case, in accordance with GRI 3(b). The applicable subheading for the veneered fiberboard panels, described above, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: …caskets and cases for jewelry or cutlery and other similar articles, of wood;…: Other (than statuettes and ornaments of wood): Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than Cigar and cigarette boxes): Not lined with textile fabrics. The general rate of duty will be 4.3% ad valorem. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division