United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY I89228 - NY I89272 > NY I89232

Previous Ruling Next Ruling
NY I89232

December 19, 2002

CLA-2-96:RR:NC:2:224 I89232


TARIFF NO.: 9609.10.0000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of three art kits, items AS-6395W, AS-72W and AS-75W, from China.

Dear Ms. Massey:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on three art kits, designated as item numbers AS-6395W, AS-72W and AS-75W. The first item (AS-6395W) cannot be classified until a value breakdown is submitted, since the essential character of this set can only be determined with a value breakdown. The second item (AS-72W) will be classified as pencils, employing GRI 1 with the case as packing. The third item (AS-75W) will be classified as a set, using GRI 3 (b); the essential character is imparted to the set by the pencils. AS-72W consists of a pinewood fitted box holding 36 color pencils and 36 aquarelle color pencils. AS-75W is a wooden case with 36 color pencils, 12 lead pencils, 24 silver color pencils, 1 aluminum sharpener, 1 plastic eraser and 5 pieces of sandpaper. Colored illustrations were submitted, in lieu of samples.

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 (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. This office considers the art kit, designated as AS-75W to be a set for tariff classification purposes.

The applicable subheading for the two art kits, items AS-72W and AS-75W, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 ¢/gross + 4.3 % ad valorem.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http//ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: