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NY N003323

November 22, 2006



TARIFF NO.: 9609.90.8000

Ms. Stacy Bauman
American Shipping Co. Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of an art kit from China

Dear Ms. Bauman:

In your letter dated November 1, 2006, you requested a tariff classification ruling, on behalf of Loew-Cornell Inc., your client.

You submitted descriptive literature and a product sample with your request. The product, an 80 piece art kit, item number 549, consists of the following: 20 crayons, 16 markers, 14 mini color pencils, 12 water color cakes, and 12 oil pastel crayons. In addition, the kit contains 1 of each of the following: glue, sketch pencil, pencil sharpener, palette, paintbrush and plastic fitted storage case.

The product is made up of several 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 it will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the crayon portion of the product.

The applicable subheading for the 80 piece art set, item number 549, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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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