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 L88647 - NY L88694 > NY L88687

Previous Ruling Next Ruling
NY L88687

November 15, 2005

CLA-2-96:RR:NC:2:224 L88687


TARIFF NO.: 9609.90.8000

Mr. Richard Ingrao
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of a Hello Kitty Plush Art Studio Set from China

Dear Mr. Ingrao:

In your letter dated October 5, 2005, you requested a tariff classification ruling, on behalf of Giddy Up LLC, your client.

You are requesting the tariff classification on a product that is described as a Hello Kitty Art Studio; there is no designated item number indicated. The product is composed of the following components: 8 felt tipped markers, 5 sticker sheets, 20 crayons with paper wraps, 1 No. 2 pencil with Hello Kitty logo graphics (from Taiwan), and 2 tubes of glitter glue packaged in a Hello Kitty plush case with handle. The case has a structured inner compartment with plastic trays to hold the art supplies listed previously.

The Hello Kitty Plush Art Studio Set, no item number shown, 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 Hello Kitty Plush Art Studio Set 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 Hello Kitty Plush Art Studio Set 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: