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NY 867033

October 1 1991

CLA-2-32:S:N:N1:236 867033

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000

Mr. Ran Sias
J. W. Hampton, Jr. & Co., Inc,
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of "Little Tots Stuff" Coloring Set from China

Dear Mr. Sias:

In your letter dated September 13, 1991, on behalf of your client, F. W. Woolworth Co., you requested a tariff classification ruling.

The prospective import, "Little Tots Stuff" Coloring Set (Item # 255098) consists of the following items shrink wrapped to a cardboard approximately 7 1/2" X 11":

A Wood Pencil Scissors
Eight Water Colors Six Crayons
Plastic Pencil Sharpener Plastic Eraser
One Artist Paint Brush Small Paper Coloring Book

The eight water colors with brush has the greater value and is considered to be the item which conveys the essential character to the set.

The applicable subheading for the "Little Tots Stuff" Coloring Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors, and the like, in tablets, tubes, jars, bottles, pans or in similar forms of packings, colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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