CLA-2-96:RR:NC:2:224 M85766
Mr. Gordon Van Sise
KAT Import Brokers
Division of
Kamino Int’l Transport, Inc.
Airport Ind. Office Park, Bldg B4A
Valley Stream, NY 11581
RE: The tariff classification of 2 Art Kits from China
Dear Mr. Gordon Van Sise:
In your letter dated July 3, 2006, you requested a tariff classification ruling, on behalf of Loew-Cornell, your client.
The subject merchandise is identified as item numbers 640 and 641, two art kits. The first art kit, item 640 is comprised of the following: 1 watercolor pad, 12 watercolors, 10 natural paintbrushes, 1 plastic palette, 6 drawing pencils, 1 manikin, and a 100% cotton boat tote bag. The second art kit is made up of these components: 3 canvas boards, 12 acrylic paints, 10 brown nylon brushes, 1 plastic slant tray, 6 drawing pencils, 1 manikin (miniature wooden man model), and a 100% cotton boat tote bag.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRIs are applied taken in order.
There is no specific heading that refers to each of the two art kits in its completed form even when considering GRI 3(b) which refers to goods put up in sets. This office has concluded that the article under consideration is merely a group of separate components related to art that are packaged together as one product in a reusable cotton tote bag. This office has determined that the components are separately dutiable in accordance with GRI 1.
The applicable subheading for the cotton shopping-style tote of both art kits, item numbers, 640 and 641, will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags: with outer surface of textile materials: of vegetable fibers and not of pile or tufted construction: of cotton. The rate of duty will be 6.3% ad valorem.
The applicable subheading for the plastic trays (palette of item 640 and slant tray of item 641) will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other…other. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the 12 watercolors of item 640 and the 12 acrylic paints of item 641 will be 3213.10.0000, Harmonized tariff Schedule of the United States (HTSUS), which provides for artists’, students’ or signboard painters’ colors…in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5% on the entire set.
The applicable subheading for the watercolor pad of item 640 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles. The rate of duty will be free.
The applicable subheading for the lead drawing pencils of both art kits will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem.
The applicable subheading for the canvas boards of the art kit, #641, if man-made canvas, will be 5901.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas…other: of man-made fibers. The rate of duty will be 7% ad valorem.
The applicable subheading for canvas boards of the art kit, #641, if other than man-made canvas, will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas…other: other. The rate of duty will be 4.1% ad valorem.
The applicable subheading for the natural hair paintbrushes of item 640 and the brown nylon paintbrushes of item 641, if valued over 5¢ but not over 10¢ each, will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5¢ but not over 10¢ each. The rate of duty will be free.
The applicable subheading for the natural hair paintbrushes of item 640 and the brown nylon paintbrushes of item 641, if valued over 10¢ each, will be 9603.30.6000, Harmonized tariff Schedule of the United States (HTSUS), which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10¢ each. The rate of duty will be free.
The applicable subheading for the wooden manikin models of items 640 and 641 will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: other: other…other. The rate of duty will be 3.3% ad valorem.
The canvas boards of the art kit, item 641, fall within textile category designation 229. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
The cotton tote bag of each art kit, item 640 and item 641, falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
You have asked whether these two products (drawing pencils encased in a rigid sheath, and the canvas boards) are 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 U.S. Customs and Border Protection.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division