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NY N010774

June 8, 2007



TARIFF NO.: 4901.99.0092

Ms. Antoinette McKnight
American Shipping Company Inc.
50 Moonachie Road
Moonachie, NJ 07074

RE: The tariff classification of an art set from China

Dear Ms. McKnight:

In your letter dated May 3, 2007, you requested a tariff classification ruling on behalf of your client, Loew Cornell Inc.

A sample of a “Drawing Set for Dummies” was submitted and will be returned to you as requested. The set consists of a sketch pad, an instruction book, twelve color pencils, six drawing pencils, three charcoal pencils, two tortillons, one blending stump, one sandpaper block, one kneaded eraser, one pencil sharpener, one ruler, and one manikin. These accessories are contained in a hinged wooden box with a double latched closure and leatherette carry handle. The art supplies are held in place within a molded plastic tray fitted within the wooden carrying case.

The sketch pad contains fifty sheets of smooth white uncoated paper for drawing. The instruction book, “Drawing Basics for Dummies” consists of twenty-four uncoated pages and four glossy center pages stapled between two paperboard covers. The book is printed as an illustrated guide demonstrating basic drawing techniques in English and French. The assortment of pencils includes colored, charcoal and graphite pencils to provide the artist with a variety of blending capability and styles. The sandpaper is supplied for use in sharpening the charcoal pencils in lieu of the traditional sharpener that can be damaging to the charcoal pencils due to the softness of the lead. A blending stump and the two tortillons are used for blending the graphite and charcoal pencils, respectively. They are rolled pieces of paper shaped like pencils for ease of handling by the artist. A kneaded eraser is used for cleaning up during drawing. It can be pulled apart into the exact amount for the marks requiring obliteration. The 5” manikin functions as a model for the novice artist when configured into different positions for drawing people. The pencil sharpener and ruler are additional accessories included in the set.

For tariff classification purposes, the art set will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed instruction book.

The applicable subheading for the drawing set will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed books, containing five or more pages each, but not more than forty-eight pages each (excluding covers). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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