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January 12, 1999

CLA-2-96:RR:NC:MM:113 D85779


TARIFF NO.: 9609.90.8000

Ms. Karen Tiffin
Nissin Customs Service, Inc.
1580 W. Carson Street
Long Beach, CA 90810

RE: The tariff classification of a crayon set from Japan

Dear Ms. Tiffin:

In your letter dated December 11, 1998, on behalf of Pentel America, Inc., you requested a tariff classification ruling.

The merchandise is Aquash Watercolouring Crayons, a set of 10 water-soluble crayons,1 paintbrush with a plastic holder that also serves as a water reservoir, 1 crayon sharpener, and 1 brush cleaning sponge. The crayons and water-filled brush will be used to paint pictures having a watercolor effect. In the opinion of this office, for classification purposes, Aquash Watercolouring Crayons kit is a set whose essential character is imparted by the crayons.

The applicable subheading for the crayon 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 tailorsÂ’ chalks, other, other. The rate of duty 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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