CLA-2-96:OT:RR:NC:N4:422
Mr. William King
Basic Shipping U.S.A. Inc.
43-02 Main Street
3rd Floor
Flushing, NY 11355
RE: The tariff classification of an 80 piece art set from China
Dear Mr. King:
In your letter dated April 25, 2011, on behalf of NYH U.S.A. Inc., you requested a tariff classification ruling.
The submitted sample is identified as an 80pc Art Set, Item Number 11007. It consists of a plastic storage case that contains 18 water colors cakes, 12 broadline markers, 12 crayons, 12 mini-color pencils, 12 oil pastels, 6 plastic clips, 1 tube of glue, 1 ruler, 1 drawing pencil, 1 pencil sharpener, 1 paintbrush, 1 eraser, and 1 palette. As you requested, the sample will be returned to you.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." It is the opinion of this office that the 12 crayons and 12 oil pastels provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for Item Number 11007 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…crayons…pastels…: other: other. The rate of duty will be free.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division