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NY 812880

August 7, 1995

CLA-2-44:S:N:N3:230 812880


TARIFF NO.: 4420.90.4500; 9609.10.0000

Ms. Rose Althoff
Midwest of Cannon Falls, Inc.
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of wooden cases, decorated in "bunny couple" motif, with pencils, from China.

Dear Ms. Althoff:

In your letter dated July 13, 1995, you requested a tariff classification ruling.

A sample, identified as item 12559-5, was submitted and will be retained for reference. It is a two-piece, unlined cylindrical wooden case measuring approximately 1 1/2 inches in diameter and 5 inches in height. The case separates near the middle, with the top portion functioning as a removable lid; the bottom portion contains four pastel-colored pencils, each 3 1/2 inches long.

The exterior of the sample case is painted with a cartoon-like depiction of a male rabbit holding carrots and a spade. However, the merchandise will be offered as a "bunny couple"; i.e., there will be a second, similar case painted with a female rabbit holding a watering can and flowers. It is not clear whether retail customers will be required to purchase both the male and female versions together, and, if so, whether each will contain pencils.

In any event, due to the unusual nature of the cases, and their suitability for possible uses other than holding the accompanying pencils, the components will not be considered "goods put up in sets for retail sale," and will thus be classified separately.

The applicable subheading for the wooden cases will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 6.2%.

The applicable subheading for the pencils will be 9609.10.0000, 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%.

Pencils from China may be subject to antidumping duties. We suggest that you contact the address below before you import:

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

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

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