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NY L80722




November 17, 2004

CLA-2-96:RR:NC:2:224 L80722

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.000; 9611.00.0000; 3407.00.2000

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

RE: The tariff classification of 3 Crafting Fun kits from China

Dear Mr. Hoffacker:

In your letter dated November 2, 2004, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

You submitted descriptive literature and a product samples with your request. The subject merchandise is 3 kits as follows: Crafting Fun-Color by Number, item 43033, Crafting Fun-Stamp Art, item 43034, and Crafting Fun-Clay Art, item 43035. The first kit, item 43033, consists of 6 mini posters, 2 plastic frames, 6 fine-tip markers, 2 glitter glues, 8 color pencils, and 6 poster paints with brush. The second kit, item 43034, is composed of 8 assorted stamps, 6 sheets of color craft paper, 1 glitter glue, 4 fine tip markers, 1 ink pad, and 8 color pencils. The third kit, item 43035, has the following components: 12 colors of molding clay, 2 cans of play dough, 1 dough machine, 1 shape ruler, 1 spatula, and 1 play mat. All three kits are considered sets that are put up for retail sale. The samples will be returned, as requested by your office.

Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The colored pencils of item 43033 would exemplify the essential character. Therefore, the applicable subheading for the Color by Number Kit, item 43033, will be 9609.10.0000, 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: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem.

Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The stamps of item 43034 would exemplify the essential character. Therefore, the applicable subheading for the Stamp Kit, item 43034, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7% ad valorem.

Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The molding clay of item 43035 would exemplify the essential character. Therefore, the applicable subheading for the Clay Art Kit, item 43035, will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be free.

You have asked whether this product (pencils encased in a rigid sheath) is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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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