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NY L85959

July 5, 2005

CLA-2-96:RR:NC:2:224 L85959


TARIFF NO.: 9609.90.8000

Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a Star Wars Activity Set from China

Dear Mr. Maher:

In your letter dated June 20, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on an item that is described as a Star Wars Activity Case, item number 5505, comprised of the following: 1 sharpener, 8 felt tipped marker pens, 8 crayons, 10 small color pencils, 1 sticker album, color stickers and black and white stickers, 6 sheets of paper, and 1 black and white poster sold and packaged in a molded plastic Star Wars motif case. The sample will be returned, as requested by your office.

The Star Wars Activity Set, item number 5505, is made up of several components. 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. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. This office considers the Star Wars Activity Case to be a set that possesses no essential character. Therefore, the entire item will be classified in Chapter 96 (last in numerical order in the tariff, among those that merit equal consideration) of the HTS, in accordance with GRI 3 (c).

The applicable subheading for the Star Wars Activity Set, item #5505, will be 9609.90.8000, 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. 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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