CLA-2-96:RR:NC:SP:233 L85545
Ms. Yolanda S. Massey
Michaels®
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of artist brushes in a wood box from China.
Dear Ms. Massey:
In your letter dated June 3, 2005, you requested a tariff classification ruling.
The submitted sample is identified as Art Set, #A13145, consisting of 12 artist brushes in a wood box. The 12 brushes have wooden handles and synthetic bristle brush heads in various widths. The box consists of a rectangular case measuring 16” x 3.5” x 2” made of elm wood with an oil finish. It has a flip open lid with a metal latch. Attached to the case is a canvas strap for carrying.
Your sample is being returned as requested.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI’s). GRI 5 (b) provides, in pertinent part, that "packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods."
The subject box is not the normal or usual packing for artist brushes. It is a unique, finely finished box suitable for holding a variety of things. Therefore, the box is not classifiable with the artist brushes as packing.
Furthermore, the wooden box and the artist brushes do not constitute goods put up in sets for retail sale, as provided for in GRI 3 (a) and (b). The box and the artist brushes do not meet a particular need or carry out a specific activity together. They each have separate functions. Consequently, the wooden box and the artist brushes are classifiable separately.
The applicable subheading for the artist brushes, if valued not over 5 cents each, will be 9603.30.2000, HTS, which provides for “Brooms, brushes… Artists’ brushes… Valued not over 5 cents each.” The rate of duty will be 2.6% ad valorem.
The applicable subheading for the artist brushes, if valued over 5 cents but not over 10 cents each, will b 9603.30.4000, HTS, which provides for “Brooms, brushes… Artists’ brushes… Valued over 5 cents but not over 10 cents each.” The rate of duty will be Free.
The applicable subheading for the artist brushes, if valued over 10 cents each, will be 9603.30.6000, HTS, which provides for “Brooms, brushes… Artists’ brushes… Valued over 10 cents each.” The rate of duty will be Free.
The applicable subheading for the wooden box will be 4420.90.4500, HTS, which provides for “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; Other, Not lined with textile fabrics.” The rate of duty will be 4.3% ad valorem.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division