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NY I85102

August 16, 2002

CLA-2-96:RR:NC:SP:221 I85102


TARIFF NO.: 9609.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of the “Barbie Awesome Art Studio” (Style 6726) from China.

Dear Mr. Maher:

In your letter dated August 1, 2002, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The Barbie Awesome Art Studio consists of 6 felt tip pens, 3 glitter pencils, 5 envelopes, 8 stationery sheets, stickers, paint, a paintbrush, glue, confetti, two memo pads, an eraser and a sharpener. In their imported condition, these items are packaged for retail sale in a cardboard box that is fitted for its contents. These items will be classified together as a set. As you requested, the sample is being returned.

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). That is, the set will be classified in the provision applicable to the glitter pencils.

The applicable subheading for the Barbie Awesome Art Studio will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608) 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. Please note that the specific rate (14 cents per gross) applies to each component in the art set, and not just to the pencils.

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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