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 > 2005 NY Rulings > NY L85657 - NY L85711 > NY L85707

Previous Ruling Next Ruling
NY L85707

June 27, 2005

CLA-2-96:RR:NC:2:224 L85707


TARIFF NO.: 9609.10.0000

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

RE: The tariff classification of an Art Set with 233 pieces from China

Dear Ms. Massey:

In your letter dated June 7, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as an Art Set with 233 pieces; the style number is MA646. The art set is comprised of the following components: 72 color pencils, 36 water color cakes, 36 felt tipped markers, 36 oil pastels, 15 paper clips, 14 stickers, 4 paint brushes, 5 tubes of paint, 8 black pencils, 3 plastic paint palettes, 1 roll of tape in a plastic dispenser, 1 ruler (6-inch), 1 plastic protractor, and 1 pencil sharpener in a fitted plastic case. The sample will be returned, as requested by your office.

The 233 Piece Art Kit, item MA646, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. 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.

Noting GRI-3 (b), the component that gives the Art Set, item number MA646, its essential character would dictate the classification of the item. The 72 color pencils in the set together exemplify the essential character of the set. Therefore, the applicable subheading for the 233 piece Art Set, MA646, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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 (pencils encased in a rigid sheath) 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 Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW 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: