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NY L82431

February 17, 2005

CLA-2-96:RR:NC:2:224 L82431


TARIFF NO.: 9609.10.0000

Mr. Damaris Arroyo
KAT Import Brokers-Division of
Kamino International Transport, Inc.
635 Ramsey Avenue
Hillside, NJ 07205

RE: The tariff classification of 2 Art Kits from Great Britain

Dear Mr. Arroyo:

In your letter dated February 3, 2005, you requested a tariff classification ruling, on behalf of Colart Americas Inc., your client.

You submitted descriptive literature and product samples with your request. The first item is described as a metal case containing 24 pastel pencils in a rigid wood casing, item number 32992. The second item, # 0700302, is a collection of the following: 18 pastel pencils in a rigid wood casing, 14 pastel sticks, 1 lead pencil for sketching, 1 paper stump blender, 1 pencil sharpener, 2 erasers, and 1 sandpaper block.

The first item, item # 32992 will be classified as pencils encased in a rigid sheath. The basis of classification will be GRI 1 because a single heading in the tariff schedule covers the item.

However, the art kit, item # 0700302, is made up of several components as enumerated in the second paragraph of this letter. 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.

Item # 0700302, the mixed pastel pencil collection, will be sold and marketed as a set, and the product will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the pastel pencil portion of the kit.

The applicable subheading for the art set, item # 0700302, and the pastel pencils package, item # 32992 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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