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NY K85376




May 7, 2004
CLA-2-96:RR:NC:2:224 K85376

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000; 9609.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of 4 Art Kits from China

Dear Mr. Hoffacker:

In your letter dated April 15, 2004, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client.

You are requesting the tariff classification on four items that are described as follows: Junior Art Case, item 12936, contains 4 markers, 1 notebook, 8 crayons in a fitted case; Chalk Backpack, item 14145, that includes 60 pieces of chalk, 1 chalk holder, 1 chalk board, and 1 chalk eraser packed for retail sale in a clear backpack; Travel Tote, item 10739, consists of 4 markers, 1 sketch pad packaged and sold in a textile holder (travel tote); Color Diva, item 19028, is comprised of 9 markers, 9 crayons, 1 pencil, 1 pencil sharpener, 1 eraser, 1 memo pad, 1 ruler, stickers, and paper in a fitted case. Your samples will be returned, as requested.

The items are basically Art Kits (style #’s: 12936, 14145, 10739, and 19028) and are made up of several components, as noted in the preceding paragraph. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be 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.

This office considers the Travel Tote, item 10739, to be a set with the essential character imparted to each by the felt tipped pen/marker portion of the kit. The item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b).

The Junior Art Case, item 12936, and the Color Diva Set, item 19028, are both considered sets with the essential character imparted to each by the crayons. Accordingly, each will be classified in Chapter 96 of the HTS, employing GRI 3 (b).

For tariff purposes, the Chalk Backpack, item 14145, is considered a set with the essential character imparted to it by the chalk. It will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b).

The applicable subheading for the Travel Tote (item 10739), will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.

The applicable subheading for the Junior Art Case (item 12936), the Color Diva Set (item 19028), and the Chalk Backpack (item 14145), will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...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).

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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