United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F83763 - NY F83805 > NY F83778

Previous Ruling Next Ruling
NY F83778




April 5, 2000

CLA-2-39:RR:NC:SP:221 F83778

CATEGORY: CLASSIFICATION

TARIFF NO.: 3407.00.2000; 3926.10.0000; 9608.00.0000

Mr. Izzy Eisgrau
Axxent! Corporation
184-08 Jamaica Avenue
Hollis, NY 11423

RE: The tariff classification of children’s activity sets from China.

Dear Mr. Eisgrau:

In your letter dated March 9, 2000, you requested a tariff classification ruling.

Samples of four activity sets were submitted with your letter. The Super Art Desk is a set consisting of a portable desk with various art supplies. The desk measures 12 inches by 15 ½ inches and is molded from plastics. A foam base is glued to the bottom so that it may be used as a lap desk. It is described on the box as being for use on a table top, in the car or on the floor. The desk is sold with 8 water color paints, 1 paint brush, 8 crayons, 4 felt tipped markers, a cardboard alphabet stencil, 8 sheets of 6 inch by 9 inch drawing paper and 2 sheets of stickers. The desk is molded to include 12 round openings in which the crayons and markers may stand, a depression for the paint brush, a water well, a compartment for the paint tray, and a larger compartment in which the included stickers and paper as well as other accessories may be organized. It also has a flat work area measuring approximately 8 ½ inches by 10 inches. The desk predominates over the other accessories by bulk, weight and value. The desk organizes all of the accessories and provides a work surface on which all of the supplies may be used. Thus, the art desk and supplies comprise a set, with the desk imparting the essential character.

The Deluxe Art Desk is also a set consisting of a desk with various art supplies. The desk measures 18 inches by 22 ½ inches. It is molded from plastics to incorporate a flat work surface measuring 13 inches by 16 ½ inches surrounded on three sides by storage compartments. The art supplies include 6 felt tipped markers, 8 water color paints, 4 poster paints, a paint brush, 4 crayons, 4 sponge paint applicators, a small container of glue, a cardboard alphabet stencil, 1 plastic safety scissors, stickers, wooden craft sticks and construction paper. The desk predominates over the other accessories by bulk, weight and value. As the supplies are used up, they may be refilled and replaced. The desk organizes all of the accessories and provides a work surface on which all of the supplies may be used. Thus, the art desk and supplies comprise a set, with the desk imparting the essential character.

The Clay Studio consists of a portable desk with modeling clays and clay shaping accessories. The contents include 12 rods and 4 slabs of different colored modeling clays, 3 plastic shaping tools, one roller to flatten the clay, 6 clay shape cutters, and craft accessories consisting of 3 chenille stems, 6 small styrofoam balls and a package of wiggle eyes to be used in forming clay creations. The desk measures 12 inches by 15 inches and is similar to the desk in the Super Art Desk except that the compartments are molded in shapes more suitable to the contents of the clay set. In this case, even though the desk serves to organize the clay and provide a work surface, each item of the set, including the desk, is put up with the modeling clay to enhance the set’s play value for children. In addition, heading 3407, which provides for modeling pastes and clays including those put up in sets for the amusement of children, is broad enough to cover all of the components of the Clay Studio.

No sample of the actual Gel Pen and Stationery Set was available, so a mock-up sample was provided. The set will include a diary, an email address book, writing stationery, envelopes, stickers that may be used to decorate the stationery and diary pages, and 8 gel pens. In this set, no one article imparts the essential character, so classification will be according to General Rule of Interpretation 3(c), in the subheading which occurs last in numerical order among those which equally merit consideration. In this assortment, the subheading that appears last in the tariff is the subheading for pens.

The applicable subheading for the Super Art Desk and the Deluxe Art Desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Clay Studio will be 3407.00.2000, HTS, which provides for modeling pastes, including those put up for children’s amusement. The duty rate will be free.

The applicable subheading for the Gel Pen and Stationery Set will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cent each (piece) plus 5.4 percent ad valorem. Please note that the specific rate applies to each component in the set, not just to the pens.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: