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NY L80701




November 29, 2004

CLA-2-96:RR:NC:2:224 L80701

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.000; 9609.90.8000; 3213.10.0000

Ms. Yolanda S. Massey
Michaels®
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of 4 Art Sets from China

Dear Ms. Massey:

In your letter dated November 3, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and color photographs with your request. The subject merchandise consists of 4 Art Kits. Item # 591, Studio Set includes 16 watercolor cakes, 10 acrylic paints, 10 oil paints, 10 color pencils, 4 paintbrushes, 2 drawing pencils, 1 pencil sharpener, 1 palette knife, 1 water bottle, 1 eraser, 1 ruler, and 1 storage case. Item 592, Oil Set is composed of 20 oil pastels (drawing charcoals), 16 oil paints, 3 paintbrushes, 2 drawing pencils, 1 storage case, 1 palette, 1 pencil sharpener, 1 palette knife, 1 linseed oil, 1 palette cup, and 1 eraser. Item # 593, Acrylic Set has the following components: 20 watercolor pencils, 16 acrylic paints, 12 watercolor cakes, 2 drawing pencils, 2 paintbrushes, 1 water bottle, 1 pencil sharpener, 1 storage case, 1 palette cup, 1 palette, 1 eraser, and 1 ruler. The fourth kit is item 594, a Drawing Set that is made up of 24 color pencils, 14 watercolor pencils, 6 drawing pencils, 2 paintbrushes, 2 tortillions, 2 blending stumps, 1 pencil sharpener, 1 storage case, 1 piece of sandpaper, and 1 eraser. All four kits are considered sets that are put up for retail sale.

Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The colored pencils of item 594, the Drawing Set, would exemplify the essential character. Therefore, the applicable subheading for the Drawing Set, item 594, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils 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 rate of duty will be 14¢/gross + 4.3% ad valorem.

Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The oil pastels of item 592, the Oil Set, would exemplify the essential character. Therefore, the applicable subheading for the Oil Set, item 592, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.

Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The paints of item 591, the Studio Set, would exemplify the essential character. Therefore, the applicable subheading for the Studio Set, item 591, will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 6.5% ad valorem on the entire set.

Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The paints of item 593, the Acrylic Set, would exemplify the essential character. Therefore, the applicable subheading for the Acrylic Set, item 593, will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’, students’ or signboard painters’ colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5% ad valorem on the entire set.

You have asked whether this product (pencils encased in a rigid sheath) is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. 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.

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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