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NY H82387




June 28, 2001

CLA-2-96:RR:NC:SP:221 H82387

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 4823.59.4040; 4911.91.2040; 6307.90.9989; 9608.20.0000; 9609.90.8000; 9603.30.2000; 9603.30.4000; 9603.30.6000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the “Deluxe Carry on Drawing Set” from China.

Dear Ms. Aldinger:

In your letter dated June 8, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The product consists of 1 paint brush, 6 semi moist paint colors, 12 color chalks, 24 color crayons, 10 felt tip makers, 10 loose sheets of paper measuring 11 ½” by 8 ½”, 4 printed pictures on paper, 1 deluxe carry on binder or case with a zipper. This binder is composed of compact plastic sheeting backed with textile fabric. This construction is considered to be of textile material for tariff classification purposes.

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

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 loose sheets of paper will be 4823.59.4040, HTS, which provides for other 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. The applicable subheading for the printed pictures will be 4911.91.2040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs: lithographs on paper or paperboard: not over 0.51 mm in thickness, other. The rate of duty will be 4 cents per kilogram.

The applicable subheading for the paint set 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 the brush will be 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 case or binder will be 6307.90.9989, HTS, which provides for other made up articles (of textile materials), other. The rate of duty will be 7 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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