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NY G83579

November 6, 2000

CLA-2-96:RR:NC:SP:221 G83579


TARIFF NO.: 9609.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of art sets from Taiwan or China.

Dear Mr. Hoffacker:

In your letter dated October 23, 2000, on behalf of Double Luck Trading, Division of Simon Farms, Inc., you requested a tariff classification ruling.

Three sample art sets were provided with your letter. Item# 1683 (UPC# 7-47891-01683-2) is an 82 piece art set consisting of 24 crayons, 24 oil pastels, 6 markers, 6 colored pencils, 15 water colors, 1 ruler, 1 palette, 1 eraser, 1 paint brush, 1 drawing pencil, 1 pencil sharpener and a plastic case. Item# 2383 (UPC# 7-47891-02383-0) is an 83 piece art set consisting of 24 colored pencils, 24 oil pastels, 24 water colors, 2 drawing pencils, 2 natural brushes, 1 sanding block, 1 pencil sharpener, 1 eraser, 3 mixing palettes and a wooden case. Item# 55684 (UPC# 7-47891-55681-9) is a 68 piece art set consisting of 12 water colors, 12 crayons, 12 oil pastels, 12 color markers, 12 colored pencils, 1 drawing pencil, 1 ruler, 1 eraser, 1 pencil sharpener, 1 paint brush, 1 palette, 1 white water color and a plastic case. The contents of the art kits will be classified together as sets. As you requested, the samples are being returned.

The applicable subheading for the art sets 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 and tailor’s chalksother, other. The rate of duty will be free.

Importations from China of certain cased pencils of any shape or dimension that feature cores of graphite or other materials encased in wood and/or man-made materials, whether or not decorated and whether or not tipped (e.g., with erasers, etc. ) in any fashion, and either sharpened or unsharpened, may be subject to dumping duties. Before importing the goods, we suggest you contact:

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

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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