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NY 863523

Jun 10 1991

CLA-2-32:S:N:N1:236 863523


TARIFF NO.: 3213.10.0000

Ms. Mona Webster
Import Customs Specialist
Target Stores
Import Dept CC-08G
P.O. Box 1392
Minneapolis, MN 55440

RE: The tariff classification of Fun Pack Crayon/Paint Set, Style #4732 from Taiwan/China.

Dear Ms. Webster:

In your letter dated May 20, 1991 you requested a tariff classification ruling.

The prospective import, style# 4732 Fun Pack Crayon/Paint Set, consists of the following items:

1. A plastic crayon sharpener
2. a note pad
3. 8 crayons
4. 8 water colors on a palette
5. a pencil

All of these items are contained in a vinyl two handled pouch measuring 10 1/2" wide by 8" long.

The applicable subheading for the paint set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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% on the entire set.

Each set should be marked as clearly, legibly and indelibly as possible with the proper country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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