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April 14, 1999

CLA-2-96:RR:NC:MM:113 E80358

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000

Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd floor
New York, NY 10167-3397

RE: The tariff classification of crayons from China

Dear Mr. Barkan:

In your letter dated April 6, 1999, on behalf of you requested a tariff classification ruling.

The sample you submitted is a package of four crayons shaped like dreidels. A dreidel is a small top with Hebrew letters on its four sides that is spun in a game played by small children, especially during the Jewish festival of Chanukah. In our opinion, the crayons are not used to decorate or entertain in the home for Chanukah, and therefore do not meet the definition of festive article.

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailorsÂ’ chalks, other, other. The rate of duty will be free percent ad valorem. 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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