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NY I82777




June 25, 2002

CLA-2-96:RR:NC:SP:221 I82777

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000; 3213.10.0000; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9609.10.000; 9609.90.8000; 3926.90.9880

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of a plastic case filled with art supplies (Style# MA048) from China.

Dear Ms. Buckman:

In your letter dated May 29, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The plastic toolbox type trunk or case contains 40 pieces of paper, 24 felt tipped pens, 12 color chalks, 10 color pencils, 20 crayons, 4 jars of paints, 8 watercolors packaged with a brush, 1 individual brush, and 5 sponge shapes that can be used to apply paint. The plastic trunk has a handle but it is not suitable for travel since the drawers are not secure, and could easily spring open. The trunk is not specially fitted to contain the articles, and the trunk contains enough room to store many more articles than are packaged in it. As you requested, the sample is being returned.

The applicable subheading for the felt tipped pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the watercolors packaged with the brush and the paints will be 3213.10.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets: 6.5 percent on the entire set. The applicable subheading for those brushes that are not part of the watercolor set is 9603.30, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5 cents each, the brushes are classified in subheading 9603.30.2000, HTS. The rate of duty will be 2.6 percent ad valorem. If valued over 5 cents but not over 10 cents each, the brushes will be classified in subheading 9603.30.4000, HTS. The rate of duty will be free. If valued over 10 cents each, the brushes will be classified in 9603.30.6000, HTS. The rate of duty will be free.

The applicable subheading for the colored pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalkspencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheading for the crayons and chalk will be 9609.90.8000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalksother. The rate of duty will be free.

The applicable subheading for the sponge shapes and the plastic case will be 3926.90.9880, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

We are unable to provide a ruling for the craft paper without additional information. You may submit the paper separately for a ruling. Before you do so, please call National Import Specialist Carl Abramowitz at 646-733-3037.

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, other than those concerning the craft paper, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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