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NY J89031

October 20, 2003

CLA-2-96:RR:NC:2:224 J89031


TARIFF NO.: 9611.00.0000

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

RE: The tariff classification of a Rainbow Art Studio from China

Dear Mr. Maher:

In your letter dated October 9, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries.

You are requesting the tariff classification on an item that is described as a Rainbow Art Studio, style 4211. The subject merchandise is made up of the following components: 7 tubes of poster paint, 2 rainbow crayons, 2 rainbow chalks, a rainbow sponge brush, glitter, 6 watercolor paints, a paint mixing tray, 5 color change markers, 2 sponge stamps, a paintbrush, white paper, and black paper. The sample will be returned, as requested by your office.

GRI 1 cannot be used as a basis for classification because the product is considered a set for tariff purposes. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. With this set, no single component imparts the essential character. The heading for stamps appears last in numerical order among the competing headings which equally merit consideration. Therefore the product is classifiable in Chapter 96 of the HTS as date, sealing or numbering stamps, in accordance with GRI 3 (c).

The applicable subheading for the Rainbow Art Studio, style 4211, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 %.

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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