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NY I87784




November 5, 2002

CLA-2-96:RR:NC:2:224 I87784

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000; 9609.10.0000

Ms. Julie Scoggan
Evans & Wood & Co.
612 E. Dallas Rd.
Suite 200
Grapevine, TX 76051

RE: The tariff classification of three Doodle Desk Sets, items 12930, 12929 and 12933 from Hong Kong.

Dear Ms. Scoggan:

In your letter dated October 21, 2002, you requested a tariff classification ruling, on behalf of Hobby Lobby, your client.

You are requesting the tariff classification on three Doodle Desk Sets. The three sets are described as follows: item 12930, a Doodle Desk Set with Pens (Fine Tip Markers), item 12929, a Doodle Desk Set with Crayons and item 12933, a Doodle Desk Set with Pencils. Each set consists of a flimsy plastic tray called a doodle desk, 4 paper pictures and 5 or 8 writing/drawing implements. The samples will be returned, as requested by your office.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers items 12930, 12929 and 12933 to be sets for tariff classification purposes, with the essential character imparted by the writing/drawing implements (fine tip markers, crayons and pencils) present in each set.

The applicable subheading for the Doodle Desk Set with Pens (Fine Tip Markers), item 12930, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.

The applicable subheading for both the Doodle Desk Set with Crayons, item 12929 and the Doodle Desk Set with Pencils, item 12933, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents/gross + 4.3 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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