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NY R00524

July 26, 2004
CLA-2-96:RR:NC:SP:224 R00524


TARIFF NO.: 9609.90.8000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of an Art Set from China

Dear Mr. Crago:

In your letter dated July 6, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The subject merchandise is item C68K0793, the “Kid’s Learn & Play Painting Art Set”. This nine-piece set consists of two pieces of painting paper (with line drawings on them), 4 crayons in a box, and 3 fine-tip markers. These are all packaged together for retail sale.

For classification purposes this item is considered a set. Since none of the components lends an essential character to the set, the set will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration. Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for item C68K0793, the “Kid’s Learn & Play Painting Art Set”, 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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