The tariff classification of five art sets from China and Vietnam

N178537 August 29, 2011 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 9609.10.0000 Ms. Jennifer Crutcher Art 101 USA, Ltd. 5827 Del Roy Dr. Dallas, TX 75230 RE: The tariff classification of five art sets from China and Vietnam Dear Ms. Crutcher: In your letter dated June 8, 2011, you requested a tariff classification ruling. You have indicated that the five samples submitted for review do not need to be returned. Item 57004 – “Oil Painting 101 in Zipper Bag” has been assigned case number N182240 and will be subsequently ruled on. Item 59001 – “Painting with Acrylics in Zipper Bag” is packaged for retail sale, consists of 16 acrylic paints in tubs, 1 paper color wheel, 2 synthetic paint brushes, 1 twenty-four sheet art pad, 1 learning guide, and 1 zipper organizer case. 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 59001 – “Painting with Acrylics in Zipper Bag” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the acrylic paint. The applicable subheading for Item 59001 – “Painting with Acrylics in Zipper Bag” 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 59002 – “Painting with Watercolor in Zipper Bag” is packaged for retail sale, consists of 16 semi-moist color cakes, 2 synthetic paint brushes, 1 twenty-four sheet art pad, 1 learning guide, and 1 zipper organizer case. This item 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 59002 – “Painting with Watercolor in Zipper Bag” 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 59003 – “Painting with Markers in Zipper Bag” is packaged for retail sale, consists of 14 broad line marker pens, 1 twenty-four sheet art pad, 1 learning guide, and 1 zipper organizer case. This item 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 59003 – “Painting with Markers in Zipper Bag” 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. Item 59004 – “Drawing Cartoons in Zipper Bag” is packaged for retail sale, consists of 10 color pencils, 2 sketch pencils, 1 pencil sharpener, 1 eraser, 1 twenty-four sheet art pad, 1 learning guide, and 1 zipper organizer case. This item will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the pencils. Item 59004 – “Drawing Cartoons in Zipper Bag” 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