The tariff classification of four art sets from China and Vietnam

N171632 August 1, 2011 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 9608.20.0000; 9609.10.0000 Ms. Jennifer Crutcher Art 101 USA, Ltd. 5827 Del Roy Dr. Dallas, TX 75230 RE: The tariff classification of four art sets from China and Vietnam Dear Ms. Crutcher: In your letter dated June 8, 2011, you requested a tariff classification ruling. Samples submitted for review, have been identified as follows: Item 51005 – “Painting with Acrylics 101,” Item 51009 – “Painting with Watercolor 101,” Item 51007 – “Drawing with Markers 101,” and Item 51008 – “Drawing with Cartoons 101.” Item 51005 – “Painting with Acrylics 101” is packaged for retail sale in a window box, consists of 2 strips of 8 acrylic paints, 1 color wheel, 2 paint brushes, 1 twenty-four page sketch pad, and 1 twelve page learning guide. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. Item 51005 – “Painting with Acrylics 101” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the acrylic paints. The applicable subheading for Item 51005 – “Painting with Acrylics 101” will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set. Item 51009 – “Painting with Watercolor 101” is packaged for retail sale in a window box, consists of 8 semi-moist watercolor cakes, 1 color wheel, 1 paint brush, 1 twenty-four page sketch pad, and 1 twelve page learning guide. Item 51009 – “Painting with Watercolor 101” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the watercolor cakes. The applicable subheading for Item 51009 – “Painting with Watercolors 101” will be 3213.10.0000, HTSUS, which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set. Item 51007 – “Drawing with Markers 101” is packaged for retail sale in a window box, consists of 8 broad line marker pens, 1 twenty-four page sketch pad, and 1 twelve page learning guide. Item 51007 – “Drawing with Markers 101” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the marker pens. The applicable subheading for Item 51007 – “Drawing with Markers 101” will be 9608.20.0000, HTSUS, which provides for Felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. Item 51008 – “Drawing with Cartoons 101” is packaged for retail sale in a window box, consists of 6 color pencils, 2 sketch pencils, 1 pencil sharpener, 1 eraser, 1 twenty-four page sketch pad, and 1 twelve page learning guide. Item 51008 – “Drawing with Cartoons 101” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the pencils. The applicable subheading for Item 51008 – “Drawing with Cartoons” will be 9609.10.0000, HTSUS, which provides for Pencils (other than those pencils 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 cents per gross plus 4.3 percent 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 Nuccio Fera at (646) 733-3434. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division