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NY M85782




September 8, 2006

CLA-2-34:RR:NC:SP:236 M85782

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000; 9609.90.8000

Mr. Gordon Van Sise
KAT Import Broker
Airport Ind. Office Park, Bldg. B4A
Valley Stream, NY 15581

RE: The tariff classification of Item #569 Watercolor Petite Set; Item# 570 Acrylic Petite Set; Item #571 Oil Paint Petite Set and Item #572 Drawing Petite Set from China

Dear Mr. Van Sise:

In your letter dated July 6, 2006, on behalf of your client, Loew-Cornell, Inc., you requested a tariff classification ruling.

The samples submitted are as follows:

Item 569 - Watercolor Petite Set is composed of 8 watercolor pencils, 8 watercolor paints, 2 paintbrushes, 1 eraser, 1 pencil sharpener, 1 water bottle and a lacquered wooden storage case.

Item 570 - Acrylic Petite Set is composed of 8 color pencils, 8 acrylic paints, 2 paintbrushes, 1 eraser, 1 pencil sharpener, 1 water bottle and a lacquered wooden storage case.

Item 571 - Oil Paint Petite Set is composed of 12 oil pastels, 8 oil paints, 3 paintbrushes, 1 palette knife and a lacquered wooden storage case.

Item 572 - Drawing Petite Set is composed of 12 color pencils, sandpaper, 4 drawing pencils, 1 eraser, 2 charcoal pencils, 1 blending stump, 1 ruler, 1 pencil sharpener and a lacquered wood storage case.

Items 569, 570, 571 and 572 are sold and marketed as sets and will also be considered sets for tariff purposes. No heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI 3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification.

The applicable subheading for items 569, 570 and 572, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those 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.

The applicable subheading for item 571 will be 9609.90.80000, HTSUS, which provides for pencils (other than those pencils of heading 9607), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalk and tailors chalksother. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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