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NY H88974




March 14, 2002

CLA-2-96:RR:NC:SP:221 H88974

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 3407.00.2000; 3926.90.9880; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9609.90.8000;

Mr. Joseph Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the “Art Studio Coloring Set with Sponge Painting & Modeling Dough” (Item: #PH-24951) from China.

Dear Mr. Hoffacker:

In your letter dated February 26, 2002, on behalf of Big Lots Stores, you requested a tariff classification ruling.

A photograph and description of the product was provided with your letter. The art and coloring set consists of oil pastels, crayons, clay dough, watercolors, poster paints, a paint brush, shaped sponge paint applicators, and plastic molds to cut and shape the dough.

The applicable subheading for the poster paints and water colors 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 or packings: colors in sets. The rate of duty will be 6.5 percent on the entire set.

The applicable subheading for the paint brushes 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 plastic shapes for cutting and shaping the clay dough will be 3924.90.5500, HTS, which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the crayons and pastels 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 sponge paint applicators 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 clay dough will be 3407.00.2000, HTS, which provides for modeling pastes, including those put up for children's amusement. 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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