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NY G86086




January 24, 2001

CLA-2-96:RR:NC:SP:221 G86086

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 3926.10.0000; 3926.90.9880; 4202.92.4500; 4823.59.4040; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9609.10.0000; 9609.90.8000

Ms. Lori Heavy
ATE Logistics, Inc.
855 S. 192nd Street
Suite 900
Seatac, WA 98148

RE: The tariff classification of “Colorland” art kits from China.

Dear Ms. Heavey:

In your letter dated December 21, 2000, on behalf of Peachtree Playthings, you requested a tariff classification ruling.

Two sample kits were provided with your letter. The Colorland art pack contains 64 crayons, 12 colored pencils, 12 felt tip markers, 12 pieces of colored chalk and one pair of plastic scissors. These item are packaged in a carrying bag composed of polyvinyl chloride sheeting 4 mils in thickness. The case has a zipper and double woven textile handles.

The Colorland art caddy contains 64 crayons, 12 watercolors with a brush, 12 pieces of colored chalk, 6 pieces of jumbo chalk, 6 poster paints, 6 shaped sponges, 4 plastic pots with lids, 1 jumbo paint brush, 1 medium paint brush, 2 small paint brushes, 6 felt tipped markers, 1 pair of plastic scissors and 12 loose stationery sheets measuring 6 by 8 inches. These items are packaged in a plastic tool box type case with a compartmented upper tray. The toolbox has room to hold additional items.

The two kits are not classified as sets because not all the items in the kits contribute to one activity or purpose. The cases are not specifically shaped or fitted for the contents. The Colorland art pack carrying case has a multitude of uses. The Colorland art caddy toolbox is clearly designed to hold items other than those with which it is imported.

The applicable subheading for the plastic scissors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the felt tip markers will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the watercolors packaged with the brush and the paints will be 3213.10.0000, 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 or packings: colors in sets: 6.5 percent on the entire set.

The applicable subheading for those brushes that are not part of the watercolor set is 9603.30, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5 cents each, the brushes are classified in subheading 9603.30.2000, HTS. The rate of duty will be 2.6 percent ad valorem. If valued over 5 cents but not over 10 cents each, the brushes will be classified in subheading 9603.30.4000, HTS. The rate of duty will be free. If valued over 10 cents each, the brushes will be classified in 9603.30.6000, HTS. The rate of duty will be free.

The applicable subheading for the carrying bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the caddy case or toolbox, the sponge shapes and the plastic pots with lids will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the colored pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalkspencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheading for the crayons and chalk will be 9609.90.8000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalksother. The rate of duty will be free.

The applicable subheading for the loose stationery sheets will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: other. The rate of duty will be 0.9 percent ad valorem.

Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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