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NY I88877

December 4, 2002

CLA-2-96:RR:NC:2:224 I88877


TARIFF NO.: 9609.90.8000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a 68- piece art set from China.

Dear Ms. Liu:

In your letter dated November 14, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a 68-piece art set that includes the following: 12 fiber pens, 12 color pencils, 12 oil pastels, 12 wax crayons, 12 paint tablets, 1 paint brush, 1 palette, 1 HB pencil, 1 eraser, 1 sharpener, 1 plastic ruler, 1 glue and 1 plastic box. The sample will be returned, as 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 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 re-packing. 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 classified in the heading that occurs last in numerical order among those which equally merit consideration.

The 68-piece art kit is considered 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 oil pastels and crayons appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the 68 piece art 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 tailors’ chalks: other: 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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