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NY 889107





August 17, 1993

CLA-2-49:S:N8:234 889107

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040; 4903.00.0000; 8524.21.3040

Mr. Joseph L. Giumentaro
Ameri-Can Customshouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, New York 14213-2488

RE: The tariff classification of certain children's coloring sets, including crayons, printed pictures, books, and audio cassette tapes, from Canada.

Dear Mr. Giumentaro:

In your letter dated August 5, 1993, on behalf of Shar-V Imports (Concord, Ontario, Canada), you requested a tariff classification ruling. Two samples were submitted and are being returned as requested.

The first sample, "Crayon Art," consists of a box of eight crayons and six 10 1/4" x 15" sheets of paper which have been lithographically printed with line drawings of things such as boats, cars, trains, etc. The items are packed together for retail sale in a plastic bag with printed header card. It is intended that children (ages 3 and up) will color the pictures using the crayons provided.

In our opinion, the above-described article is, for tariff purposes, a "set" whose essential character is imparted by the printed pictures. Accordingly, the applicable subheading for the "Crayon Art" set will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictures: lithographs on paper or paperboard not over 0.51 mm in thickness. The rate of duty will be 13.2 cents per kilogram.

Goods classifiable under subheading 4911.91.2040, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The second sample, "Color, Read & Hear," consists of a box of eight crayons, a 48-page paperbound "Color-Me Fairy Tale" book, and a 20-minute recorded audio cassette tape. Most of the space in the book is devoted to line drawings, to be colored in by the user, related to the story "Snow White and the Seven Dwarfs"; there is also a small amount of accompanying text. The cassette features an audio version of the same story. Again, all of the items are packed together for retail sale in a plastic bag with printed header card.

In our opinion, "Color, Read & Hear" is a "set" whose essential character is imparted by the book. Accordingly, the applicable subheading for this set will be 4903.00.0000, which provides for children's picture, drawing or coloring books. The rate of duty will be free. However, Customs' policy on recorded tapes (even when they are components of sets) is that they must be broken out and classified separately. Therefore, the applicable subheading for the audio cassette will be 8524.21.3040, HTS, which provides for recorded magnetic tapes of a width not exceeding 4 mm: sound recordings on cassette tapes. The rate of duty will be 9.7 cents per square meter of recording surface. The rate of duty for FTA-eligible goods will be 4.8 cents per square meter of recording surface.

Your letter indicates that all components of these sets will be made in Canada. Please be aware that if such is not the case, there may be certain consequences, not addressed in this ruling, involving rates of duty and/or country of origin marking requirements.

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.

Sincerely,

Jean F. Maguire

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