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NY 809348

May 16, 1995

CLA-2-95:S:N:N8:225 809348


TARIFF NO.: 9503.90.0030; 3213.90.0000; 9609.10.0000; 9609.90.8000

Ms. Alexandra M. Stoianovici
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of a toy train, paints, pencils and crayons from China

Dear Ms. Stoianovici:

In your letter dated April 17, 1995, received in this office on April 21, 1995, you requested a tariff classification ruling.

The article is commercially called "Loco Activity" and is identified by style #2020/1/4. The "Loco Activity" consists of a toy plastic train, colored pencils, crayons and paints. The train is composed of three rail cars including the engine and two flatbeds bearing containers. The train has free rolling wheels and its cars are linked together by plastic hooks.

The train's cargo consists of a set of 24 multi-colored crayons standing upright in the cab section, 6 plastic bottles of poster paints and a set of 24 multi-colored pencils in the remaining cars. The engine's whistle also functions as a removable sharpener. The train will be packaged on an open cardboard stand and shrink wrapped.

The "Loco Activity" product does not constitute a set for classification purposes. An interdependent relationship does not exist between any of the articles involved. The train, with its free-rolling wheels, is a toy designed for the amusement of children. The crayons, poster paints and pencils are entirely functional drawing and painting implements. Therefore, each item in the retail package is separately classifiable. Your sample is being returned as requested.

The applicable subheading for the plastic toy train will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

Pencils from China may be subject to dumping. We suggest you request a ruling on whether these pencils fall within the scope from:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons: other: other. The rate of duty will be 4.4 cents per gross plus 2.7% ad valorem.

The applicable subheading for the poster paints will be 3213.90.0000, 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: other. The duty rate will be 3.4 percent ad valorem.

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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