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NY 869187

December 16, 1991

CLA-2-96:S:N:N1:113 869187


TARIFF NO.: 9608.20.0000; 9609.90.8000; 9503.41.1000; 9902.95.02

Ms. Helen H. Seldon
W. M. Stone & Co., Inc.
P.O. Box 3160
Norfolk, VA 23514

RE: The tariff classification of "Fun to Color Pals" and Color Me Cards" from Taiwan

Dear Ms. Seldon:

In your letter dated November 25, 1991, on behalf of Mark Steven Merchandise, Inc., you requested a tariff classification ruling.

Two Samples were submitted with your inquiry. Item 628156 is identified as a "Fun to Color Pal." This item consists of a polyester rabbit figure measuring approximately 11 inches high, and six marker pens. You state that both the polyester rabbit and the ink are washable. Item 609719 is identified as "Color Me Cards." The item consists of 4 Easter cards for children to color, envelopes, and 4 crayons. Your samples will be returned as requested.

We do not believe that item 628156, "Fun to Color Pals," comprises a set for tariff purposes and that each item is classified separately.

The applicable subheading for the rabbit toy figure will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, stuffed. The rate of duty will be 6.8 percent ad valorem.

Articles provided for in HTS subheading 9503.41.1000 which do not have a spring mechanism and do not exceed 63.5 centimeters in either length, width or height are also within the purview of subheading 9902.95.02 which provides for the temporary suspension of duty for articles entered on or before December 31, 1992.

The applicable subheading for the marking pens 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 8 percent ad valorem.

The applicable subheading for item 609719, the "Color Me Cards," in the entirety, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads ... other. The rate of duty will be 5.5 cents per gross plus 4.4 percent ad valorem. Each item in the set is counted as one piece when adding up the gross to apply the specific rate of duty.

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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