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NY K88672

September 8, 2004
CLA-2-94:RR:NC:SP:233 K88672


TARIFF NO.: 9403.60.8080

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Dr., Suite 100
Colleyville, TX 76034

RE: The tariff classification of a 115- Pc. Portable Art Studio from China.

Dear Mr. Sekin:

In your letter dated August 11, 2004, you requested a tariff classification ruling.

The item under consideration is a 115–Pc. Portable Art Set. It consists of a complete painting kit, fully contained within a portable, solid wood easel box. The easel box features a luggage-style handle and a shoulder strap for carrying. It adjusts to canvas size, height and angle from 0 to 90 degrees. The set includes:

Easel box
Wooden human form model (poseable)
10 Flat brushes
12 round brushes
17 Watercolor brushes
2 Palette knives
1 Wooden palette
18 Oil paints
18 Watercolor paints
18 Acrylic paints
12 Gouache paints

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 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 users without repacking. 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. The 115-Pc. Portable Art Studio is a set for tariff classification purposes, with the essential character imparted by the easel.

The applicable subheading for the 115-Pc. Portable Art Studio will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.

Even though the apron is included as a constituent part of the set for classification purposes, it still falls within category 359, and products originating in China are subject to visa and quota requirements which must still be met.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable at to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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