CLA-2-96:OT:RR:NC:N4:424
Patrick T. Scott
L. E. Coppersmith Inc.
434 Rozzi Place
South San Francisco, CA 94080
RE: The tariff classification of three art sets from China
Dear Mr. Scott:
In your letter dated June 5, 2014, you requested a tariff classification ruling on behalf of MacPherson's.
Photographs and descriptions for three artist sets were received with your inquiry. Each of the sets will be described below.
The first set is identified as “Jumbo Artist Set with Plastic Carrying Case,” model AA50057. This set contains 258 pieces in a plastic carrying case with a snap closure and a carrying handle. The set includes 60 oil pastels, 48 color pencils, 48 jumbo markers, 48 fine line markers, 24 dipped color pencils, 18 watercolor paints, 3 brushes, 3 HB pencils, 2 erasers, 2 sharpeners, 1 palette and 1 plastic water bottle.
The second set is identified as “Large Artist Set with Plastic Carrying Case,” model AA50047. This set contains 150 pieces, also in a plastic carrying case with snap closure and carrying handle. The contents of this set includes 36 markers, 24 crayons, 24 oil pastels, 24 pencils, 20 plastic clips, 12 watercolors, 1 glue, 1 pencil sharpener, 1 scissors, 1 sponge, 1 white paint, 1 eraser, 1 ruler, 1 paintbrush, 1 graphite pencil, and a paint palette.
The third set is identified as “Artist Set with Wood Case,” model AA1004. The set contains 82 pieces in a wooden box with a carrying handle. The set includes 24 colored pencils, 24 oil pastels, 24 large watercolor pans, 3 mixing palette trays, 2 camel hair brushes, 2 paint brushes, 1 piece of sandpaper, 1 pencil sharpener, and a kneaded eraser.
The preceding items are all 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 markers in model AA50057 and the oil pastels and crayons in model AA50047 and model AA1004 will provide the essential character of the sets, within the meaning of GRI 3(b).
The applicable subheading for the “Jumbo Artist Set with Plastic Carrying Case,” model AA50057 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the “Large Artist Set with Plastic Carrying Case,” model AA50047, and “Artist Set with Wood Case,” model AA1004, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those pencils of heading 9608), crayons, 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).
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/.
The aforementioned pencils in each of the sets may be subject to antidumping duties. 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 Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division