CLA-2-96:OT:RR:NC:N4:424
Troy Clarke
CBT International, Inc.
249 East Ocean Boulevard
Suite 650
Long Beach, CA 90802
RE: The tariff classification of an art set from China
Dear Mr. Clarke:
In your letter received on June 26, 2014, you requested a tariff classification ruling on behalf of Artistic Studios, LLC.
A sample of “Children’s Play Art Set,” style 02034, was received with your inquiry. The set contains 40 pieces in a plastic carrying case that has a window, a handle cut-out, and a plastic snap closure. The set includes 1 book, 1 ad sheet, 10 crayons, 6 markers, 6 colored pencils, 1 graphite pencil with eraser, 12 watercolor paint cakes with clear paint tray lid, 1 paint brush, 1 pencil sharpener, and 1 eraser.
The art set 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 markers in model style 02034 will provide the essential character of the sets, within the meaning of GRI 3(b).
The applicable subheading for the “Children’s Play Art Set,” style 02034 will be 9608.20.0000, HTSUS, which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 percent ad valorem.
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 pencils in the aforementioned set 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