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NY D85731

December 24, 1998

CLA-2-96:RR:NC:MM:113 D85731


TARIFF NO.: 9609.90.8000

Mr. Rolando E. Portal abc Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of an art set from China

Dear Mr. Portal:

In your letter dated December 4, 1998, you requested a tariff classification ruling.

The merchandise is a travel art set, item number 62362. The art set contains 24 crayons, 12 felt-tipped markers, 6 colored pencils, 1 ruler, 1 sketch pad, 1 pencil sharpener, 1 eraser, 1 centimeter/degree ruler with magnifier, and 1 pair of scissors.

The applicable subheading for the art set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be 1.1 cents per gross plus 0.7 percent ad valorem. Effective January 1, 1999, the duty rate will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.


Robert B. Swierupski

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