The tariff classification of Art Sets from China and Taiwan

N282085 January 17, 2017 CLA-2-96:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Patricia Carvalho Samuel Shapiro & Company, Inc. 1215 E. Fort Avenue Suite 201 Baltimore, MD 21230 RE: The tariff classification of Art Sets from China and Taiwan Dear Ms. Carvalho: In your letter dated December 16, 2016 you requested a tariff classification ruling on behalf of your client Worldwide Specials, LLC. You submitted samples of the Gallery Studio Deluxe Art Sets. The 82 piece Gallery Studio Deluxe Art Set contains 24 color pencils, 24 oil pastels, 24 watercolor cakes, two drawing pencils, two paint brushes, a pencil sharpener, a four inch plastic ruler, an eraser and three mixing palettes. These items are contained in a fitted rectangular wooden case. The samples are being retained by this office. The 69 piece Gallery Studio Deluxe Art Set contains 12 long lasting markers, 12 color pencils, 16 oil pastels, 24 watercolor cakes, two drawing pencils, a paint brush, a pencil sharpener, and a mixing palette. These items are contained in a fitted rectangular aluminum case. The oil pastels, watercolor cakes, long lasting markers, paint brushes, pencil sharpeners, mixing palettes, rulers and erasers are made in China. The wooden case and the aluminum case are also made in China. The color pencils and the drawing pencils are made in Taiwan. The art sets are assembled in China and will be marketed and sold as sets in the United States. 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 GRI (3) 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 repacking. This office considers the Gallery Studio Deluxe Art Sets to be sets for tariff purposes. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Since none of the components imparts the essential character to the art sets, GRI 3 (c) is applicable. GRI 3 (c) provides that when the essential character of a set cannot be determined, the set shall be classified under the heading that appears last in numerical order in the HTS among the classifications that merit consideration. The applicable subheading for the 82 piece and the 69 piece Gallery Studio Deluxe Art Sets will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pencils, (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks: Other: Other. The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Barbara Kiefer at barbara.j.kiefer@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division