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NY I84136

July 26, 2002

CLA-2-96:RR:NC:SP:221 I84136


TARIFF NO.: 9609.90.8000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the “75 Pc Activity Set” (item #998248) from China.

Dear Ms. Aldinger:

In your letter dated June 3, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The activity set consists of 12 oil pastels, 12 crayons, 12 color pencils, 12 markers, 18 water colors, 1 scissors, 1 paint brush, 1 drawing pencil, 1 sponge eraser, 1 mixing palette, 1 pencil sharpener, 1 ruler and 1 eraser. These items are packaged for retail sale in a fitted plastic carrying case that is flimsy and likely to be discarded after the items have been used.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). The applicable subheading for the activity set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those 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.

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 646-733-3023.


Robert B. Swierupski

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