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NY A87054




September 6, 1996

CLA-2-49:RR:NC:GI:234 A87054

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0060

Mr. Rene Debrunner
Vantage International Forwarding Ltd.
11222 La Cienega Boulevard, Suite 535
Inglewood, California 90304

RE: The tariff classification of a "pencil drawing kit" from Hong Kong.

Dear Mr. Debrunner:

In your letter dated August 22, 1996, on behalf of Walter Foster Publishing Inc., you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a retail display box containing a 32-page paperbound book entitled "Pencil Drawing," a 6 1/2" x 9 1/2" pad of drawing paper, six lead pencils (each with a different degree of hardness), a vinyl eraser and a small, inexpensive pencil sharpener.

Several pages at the beginning of the book are devoted to text and illustrations providing general information and guidance on how to draw, with topics such as materials, hand positions, perspective, textures and strokes. The balance of the book consists of instructions for specific drawing "projects" which can be undertaken using the materials provided in the kit.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that this kit constitutes "goods put up in sets for retail sale," and that its essential character is imparted by the book. The latter, according to a breakdown included in your letter, is the most costly component of the set. In addition, we note that the book can continue to serve as a reference source even after the drawing paper and pencils have been consumed.

Accordingly, the applicable subheading for the "pencil drawing kit" will be 4901.99.0060, HTS, which provides for printed art and pictorial books valued under $5 each. 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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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