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March 31, 1999

CLA-2-96:RR:NC:N1:113 D89735


TARIFF NO.: 9609.90.8000

Ms. Colleen M. Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of an art kit from Taiwan

Dear Ms. Egan:

In your letter dated February 19, 1999, you requested a tariff classification ruling.

The merchandise is the Rugrats Art Adventure Kit. The kit is a 72-piece set containing 1 paint brush, 8 watercolor paints on a plastic palette, 1 pencil sharpener, 13 pencils, 12 crayons, 24 markers, 1 activity book, and 10 sheets of paper in a storage case.

The applicable subheading for the 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. 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 212-637-7008.


Robert B. Swierupski

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