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 L88377 - NY L88422 > NY L88403

Previous Ruling Next Ruling
NY L88403

October 28, 2005

CLA-2-96:RR:NC:2:224 L88403


TARIFF NO.: 9609.90.8000

Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of an art studio set from China

Dear Mr. Maher:

In your letter dated October 19, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on a product that is described as an Art Studio Set; the designated item number is 4215. The product is composed of the following components: 16 water colors, 16 pieces of chalk, 8 felt tipped markers, 16 crayons, 2 activity pads, 2 black and white posters, 8 pieces of plain white paper, and 2 sticker sheets packaged in a plastic case. The sample will be returned, as requested by your office.

The Art Studio Set, item number 4215, 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 Studio Set, item #4215, its essential character would dictate the classification of the set. The crayon portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Art Studio Set, item number 4215, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencilscrayons, 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

Previous Ruling Next Ruling

See also: