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 > 2007 NY Rulings > NY N005007 - NY N005110 > NY N005031

Previous Ruling Next Ruling
NY N005031




January 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000; 9609.90.8000

Mr. Neil Gwartzman
Masters International
4400 Grape Street
Denver, CO 80216

RE: The tariff classification of 4 Writing/Drawing Sets from China

Dear Mr. Gwartzman:

In your letter dated December 20, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on 4 products that are identified as writing and drawing sets. The first item, # 1, a Raffine Charcoal Set is comprised of the following components: 3 pieces of natural charcoal, 1 white pastel, 1 soft charcoal pastel, 1 graphite pencil, 1 hard charcoal pencil, and an eraser. The second product, # 2, a Raffine Sketch Set is made up of 12 graphite pencils packed in a tin. The third item, # 3, a Raffine Water Color Pencil Set is a tin filled with 12 color pencils. The last product, # 4 includes the following components: a hard graphite stick, a soft graphite stick, 3 graphite pencils, a white eraser, and a metal sharpener. The samples will be returned, as requested.

The four products are sold and marketed as sets and they will also be considered sets for the purposes of the tariff. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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.

Noting GRI-3 (b), the component that imparts the essential character to the products will determine the classification of the set. The pencils of the Raffine Sketch Set (# 2), the Raffine Water Color Set (# 3), and the Raffine Graphite Sketch Set (# 4) impart the essential character to each of the sets. Therefore, the applicable subheading for Sets 2,3, and 4 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (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.

Noting GRI-3 (b), the component that imparts the essential character to the product will determine the classification of the set. The pastels of the Raffine Charcoal Set (# 1) impart the essential character to this particular set. Therefore, the applicable subheading for the Set # 1 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencilscrayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.

You have asked whether these products (sets 2,3, and 4) are 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 DOC website 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.

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/.

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,

Previous Ruling Next Ruling

See also: