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NY K81945

December 17, 2003
CLA-2-96:RR:NC:2:224 K81945


TARIFF NO.: 9609.90.8000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a an Anniversary Art Tub Set from China

Dear Mr. Maher:

In your letter dated December 10, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on an item that is described as an 80th Anniversary Art Tub Set, item 4453, consisting of 96 crayons, 60 pieces of chalk, 12 pieces of modeling clay, 4 jars of fun dough (clay), 6 paint pots, 3 press molds, 6 cookie cutter molds, 2 extruders, 1 pair of scissors, 2 small paint brushes, 96 paper stencils, 20 sheets of paper, 15 greeting cards and 1 chalk eraser packed in a fitted plastic tub. The sample will be returned, as requested.

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 2 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 user 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 Anniversary Art Kit to be a set for the purposes of the HTS with the essential character imparted to the set by the crayon portion of the set. The set is classified as crayons, in accordance with GRI 3 (b).

The applicable subheading for the 80th Anniversary Art Tub Set, item # 4453, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks; other: other. The rate of duty will be free.

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

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