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NY I89956

February 7, 2003

CLA-2-32:RR:NC:SP:236 I89956


TARIFF NO.: 3213.10.0000; 3407.00.2000; 3926.90.9880; 9603.30.2000; 9603.30.6000; 9608.20.0000; 9609.90.8000

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

RE: The tariff classification of the Art Box (Style #8994) art kit from China

Dear Mr. Maher:

In your letter dated January 6, 2003, on behalf of your client, Roseart Industries, you requested a tariff classification ruling.

The Art Box art kit contains 48 crayons, 12 pieces of colored chalk, 10 felt tipped markers, 6 shaped sponges, 3 poster paints, 1 medium paint brush, 12 watercolors with a brush, 2 plastic containers with lids, 4 plastic press molds, modeling pastes and 12 loose stationery sheets.

The items are packaged in a plastic toolbox type case with a compartment upper tray. The toolbox has room to hold additional items.

The kit is not classified as a set because not all the items in the kit contribute to one activity or purpose. The case is not specifically shaped or fitted for the contents. The Art Box carrying case has a multitude of uses. The Art Box art caddy toolbox is clearly designed to hold items other than those with which it is imported.

The applicable subheading for the poster paints and the watercolors packaged with the brush will be 3213.10.0000, Harmonized Tariff Schedule of the United States (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 the modeling pastes (2oz Fun Dough) will be 3407.00.2000, HTS, which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be Free.

The applicable subheading for the caddy case or toolbox, 4 plastic press molds, the shaped sponge and the plastic pots with lids will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 free. If valued over 10 cents each, the brushes will be classified in 9603.30.6000, HTS. The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for the color markers 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 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.

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, contact National Import Specialist Deborah Walsh at 646-733-3034.


Robert B. Swierupski

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