CLA-2-32:OT:RR:NC:N3:136
Regina Woody
Hobby Lobby Stores
7707 SW 44th Street Oklahoma City, OK 73179
RE: The tariff classification of four Art Sets from China
Dear Ms. Woody:
In your letter dated May 23, 2024, you requested a tariff classification ruling on four Art Sets.
Your submission identifies the subject products as follows:
Item description 1: SKU 509414, Acrylic Art Set 51 pieces; consists of 38 Acrylic Paints, 6 Brushes, 2 Pencils, 1 Palette, 1 Eraser, 1 Plastic Knife, 1 Sharpener, and 1 Wood Storage Box.
Item description 2: SKU 314781, Acrylic Art Set 20 pieces; consists of 12 Acrylic Paints, 3 Brushes, 1 Eraser, 1 Sharpener, 1 Palette, 1 Pencil, and 1 Wood Carrying Case.
Item description 3: SKU 686113, Artist Oil Color Set 36 pieces; consists of 26 Oil paints, 5 Brushes, 2 Pencils, 1 Eraser, 1 Sharpener, 1 Palette, and 1 Wood Storage Box.
Item description 4: SKU 1830074, Sketching Set; consists of 6 Sketching pencils, 3 Charcoal Pencils, 2 Tortillons, 1 Blending Stump, 1 Two-Hole Sharpener, 1 Vinyl Eraser, 1 Kneaded Eraser, 1 Sanding Block, 1 Ruler, and 1 Wood Carrying Case.
You state that the country of origin of the pencils in Items 1, 2 and 3 is Vietnam and the country of origin for the pencils in Item 4 is Thailand; all other products that are part of Items 1, 2, 3, and 4 are from China. All four Art Sets are put up in sets for retail sale in their imported condition.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
Items 1, 2, and 3 will be classified as sets for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and components used to apply the paints (colors in sets).
Item 4 will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the pencils.
The applicable subheading for Item 1: Acrylic Art Set 51 pieces, Item 2: Acrylic Art Set 20 pieces, and Item 3: Artist Oil Color Set 36 pieces will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets. The general rate of duty will be 6.5 percent ad valorem on the entire set.
The applicable subheading for Item 4: Sketching Set will be 9609.10.0000, HTSUS, which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The general rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3213.10.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3213.10.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9609.10.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may also be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912, or by e-mail contact through their website at www.cpsc.gov.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Items 1, 2, and 3, please contact National Import Specialist Nuccio Fera at [email protected]. If you have any questions regarding Item 4, please contact National Import Specialist Sandy Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division