CLA-2-96:OT:RR:NC:N4:424
Andrew Hopkins
Provide Creations, Inc, dba Personal Creations
4840 Eastgate Mall
San Diego, CA 92121
RE: The tariff classification of an art set from China
Dear Mr. Hopkins:
In your letter submitted on September 10, 2014, you requested a tariff classification.
A sample of the “Youth Art Set,” SKU # 42180, was received with your inquiry. The art set contains 81 pieces in a wooden carrying case which can be personalized by engraving the domestic customer’s name after importation. At no time during the personalization process is the wood case opened and are any art supplies added and/or removed. The art set includes 24 oil pastel crayons, 24 colored pencils, 24 watercolor paint cakes, 3 sand paper sheets, 2 graphite pencils, 2 paintbrushes, 1 pencil sharpener, and 1 rubber 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."
You state that no one component imparts the essential character of the set. However, based on the fact that the pencils constitute the majority of the kit’s bulk, quantity, and value (excluding the case itself, which does not relate to the activity of drawing), it is the opinion of this office that the pencils will provide the essential character of the set, within the meaning of GRI 3(b).
The applicable subheading for the “Youth Art Set,” SKU # 42180 will be 9609.10.0000, 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.
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