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NY L80280

November 17, 2004

CLA-2-39:RR:NC:SP:221 L80280


TARIFF NO.: 3926.90.9880

Mr. Matthew Bykowski
Yamato Transport U.S.A, Inc.
18202 80th Avenue S
Kent, WA 98032

RE: The tariff classification of “Fantastix Coloring Tools” from Japan.

Dear Mr. Bykowski:

In your letter dated October 11, 2004, on behalf of Tsukineko Inc, you requested a tariff classification ruling.

Two samples were provided with your letter. The Fantastix Coloring Tools are uninked applicators with foam plastic tips. They may be used to apply ink, paint or other artists’ colors, or to blend or smudge pastels or chalks. The coloring tools are shaped like a pen or pencil. The Fantastix “brush” has a pointed end, while the Fantastix “bullet” has a rounded end. You suggest classification in chapter 96 as brushes. However, the coloring tools do not meet the definition of brushes of chapter 96 because they do not have bristles.

The applicable subheading for the Fantastix Coloring Tools will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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