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NY J80438

January 29, 2003

CLA-2-96:RR:NC:2:224 J80438


TARIFF NO.: 9609.90.8000

Mr. Jack P. Baron
Value Creations Group Ltd.
82 East Allendale Road
Unit 7A
Saddle River, NJ 07458

RE: The tariff classification of a Color by Number Crafting Fun kit, item # 111, from China.

Dear Mr. Baron:

In your letter dated January 17, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Color by Number Crafting Fun kit (Item # 111). The kit consists of the following items: 1 flocked black color board, 4 sheets of double side printed cards, 2 plastic photo frames, 2 pieces of 8 inch x10 inch double side printed cards, 3 sticker sheets, 6 crayons, 8 color pencils, 6 markers, 1 pair of scissors, 2 tubes of glitter glue and 1 set of 6 paints with a brush (all of the foregoing packaged and sold in a binder with a PVC patch). You have not requested the return of your sample.

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 that 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 Color by Number Crafting Fun kit, item # 111, 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 crayons appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Color by Number Crafting Fun kit, item # 111, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencilscrayons, 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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