The tariff classification of an 86 piece art set from China including pencils from Taiwan

N249422 February 11, 2014 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Sara M. Moffatt C.H. Robinson Freight Services 1501 N. Mittel Blvd Suite A Woods Dale, IL 60191 RE: The tariff classification of an 86 piece art set from China including pencils from Taiwan Dear Ms. Moffatt: In your letter dated January 7, 2014, on behalf of Industries for the Blind, you requested a tariff classification ruling. The submitted sample is identified as a Happy Zoo Complete Art Set, item number C-HZ1208. It consists of 8 porous-tipped markers, 3 porous-tipped highlighters, 8 colored pencils, 1 wooden pencil, 8 crayons, 1 plastic ruler, 1 thermal plastic elastomer eraser, 1 unlined notepad, 1 stamper, 52 stickers, 1 crayon/pencil sharpener, and 1 PVC case. The 52 stickers are situated on three sticker sheets, each of which measures approximately 3½” by 2¾”. The case is heart shaped, has a carry handle and has an external surface area that is printed with depictions of animals and the words “Happy Zoo Complete Art Set.” As you requested, the sample will be returned to you. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods." It is the opinion of this office that the 8 porous-tipped markers and 3 porous-tipped highlighters provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for item number C-HZ1208 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division