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NY J82254





March 17, 2003

CLA-2-96:RR:NC:2:224 J82254

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000

Mr. Kevin Maher
C Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Crayon Craft-Activity Fun Kit, style # 4086, from China.

Dear Mr. Maher:

In your letter dated March 10, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on an item that is described as a Crayon Craft-Activity Fun Kit, style number 4086. The kit is packaged in a plastic container shaped like a wide crayon and its contents are as follows: 8 crayons, 6 markers, 2 activity books, 3 sticker sheets and 15 greeting cards. The sample 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Crayon Craft-Activity Fun Kit, style # 4086, is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for crayons appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Crayon Craft-Activity Fun Kit, style # 4086, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencilscrayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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