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NY I84946

August 16, 2002

CLA-2-96:RR:NC:SP:221 I84946


TARIFF NO.: 9608.20.0000

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

RE: The tariff classification of a sticker art set from China.

Dear Mr. Hoffacker:

In your letter dated August 6. 2002, on behalf of Big Lots Stores, you requested a tariff classification ruling.

The sample submitted with your request is identified as a sticker art set, item # PH-26373. The set consists of three sheets of color printed plastic stickers, two sheets of color printed paper stickers, one sheet of paper stickers that are designed to be colored in, and four felt tipped markers for coloring the stickers. The components are packaged in a molded plastic carrying case. The sample is being returned as you requested.

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.

The sticker art kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the felt tipped markers appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the sticker art set, PH-26373, 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.

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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