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NY L82428

February 16, 2005

CLA-2-96:RR:NC:2:224 L82428


TARIFF NO.: 9609.10.0000

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

RE: The tariff classification of a Pencil By Number kit from China

Dear Mr. Maher:

In your letter dated February 1, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You submitted descriptive literature and a product sample with your request. The merchandise that is described as a Pencil By Numbers Art Kit (style # 9754) is comprised of the following: 12 color pencils, 1 pencil sharpener, and 1 scene with numbered overlay. The sample will be returned, as requested.

The art kit is made up of three components as enumerated in the preceding paragraph. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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.

The submitted merchandise will be sold and marketed as sets, and the Pencil By Number Kit will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the color pencil portion of the kit.

The applicable subheading for the art set, style 9754, Pencil By Number, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3%.

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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