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NY J88555

September 9, 2003

CLA-2-96:RR:NC:2:224 J88555


TARIFF NO.: 9609.10.0000

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

RE: The tariff classification of a Twist Up Art Case from China

Dear Mr. Hoffacker:

In your letter dated August 22, 2003, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, your client.

You are requesting the tariff classification on an item that is described as a Twist Up Art Case, item # 86004. The kit includes the following: 24 Twist Up crayons, 12 mini gel pens, 8 stencils, 1sticker sheet, 24 thin tip markers, 24 colored pencils, 3 tubes of glitter, 1 glue stick and drawing paper. The sample will be returned, as requested by your office.

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. 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 Twist Up Art Case, item # 86004, is considered a set for tariff classification purposes. No single component imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (c). The heading for pencils and crayons, with leads encased in a rigid sheath, appears last in numerical order among the competing headings which equally merit consideration therefore the product will be classified in Chapter 96 of the HTS as pencils and crayons, with leads encased in a rigid sheath.

The applicable subheading for the Twist Up Art Kit, style # 86004, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14ยข/gross + 4.3 % 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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