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NY K85958




May 17, 2004
CLA-2-96:RR:NC:2:224 K85958

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 Mini Art Set from China

Dear Mr. Maher:

In your letter dated May 5, 2004, 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 Mini Art Set, item # 6357, comprised of the following components: 6 mini markers, 6 paint cakes, 1 small paint brush, 6 oil pastels, and 6 crayons. Your samples will be returned, as requested.

The item, the Mini Art Set, item # 6357, is made up of five components as stated in the preceding paragraph. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be 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 the Mini Art Kit item # 6357, to be a set with the essential character imparted by the oil pastels portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b).

The applicable subheading for the Mini Art Set, item number 6357, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, 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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