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NY K83186

March 1, 2004
CLA-2-96:RR:NC:2:224 K83186


TARIFF NO.: 9609.90.8000

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

RE: The tariff classification of 2 Color Activity Sets from China

Dear Mr. Hoffacker:

In your letter dated February 9, 2004, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client.

You are requesting the tariff classification on 2 items as follows: Color By Numbers, item # 80112 (10681) consisting of 6 Color by Numbers pictures, 12 colored pencils, 12 crayons, and 12 fine tip markers, and Hours of Fun, item # 80112 (10799) made up of 4 color-in posters, 6 color-in fashion figures, 6 markers, 24 crayons, 10 sheets of paper, 15 color-in greeting cards, 96 stencils and shapes, color-in puzzles and 175 color-in stickers. The samples will be returned, as requested.

The items, Color By Numbers and Hours of Fun, are made up of various components which perform equally important functions. Therefore, GRI 1 cannot be used as the basis for classification. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. The competing headings for the Color By Numbers Kit are 9609, HTS, which provides for the crayons and colored pencils, 9608, HTS, which provides for the markers and 4911, HTS, which provides for the Color by Numbers pictures. The Color By Numbers Kit, is considered a set and is classified, on the basis of GRI 3 (c), in Chapter 96 of the HTS. There are several competing headings for the Hours Of Fun Kit (too many to enumerate here). The Hours Of Fun Kit is considered a set, and on the basis of GRI 3 (c), it is also classified in Chapter 96 of the HTS.

The applicable subheading for the Color By Numbers Set, item # 80112 (10681) and the Hours Of Fun Set, item # 80112 (10799), will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...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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