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NY E87109

September 23, 1999

CLA-2-96:RR:NC:N1:113 E87109


TARIFF NO.: 9609.90.8000

Ms. Machelle Blair
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716

RE: The tariff classification of an artist’s set from China

Dear Ms. Blair:

In your letter dated September 2, 1999, you requested a tariff classification ruling.

The sample you provided is The Reader’s Digest Artist’s Studio, no. De100a. The set contains a book designed as a beginner’s guide with 88 pages of information and 8 pages of art paper, oil pastels, a pencil eraser, a plastic mixing well, watercolor paints, pencils and a paintbrush. In the opinion of this office, the item is a set with no essential character.

The applicable subheading for the Artist’s Studio will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailors’ 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 212-637-7008.


Robert B. Swierupski

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