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NY M85836




September 12, 2006

CLA-2-32:RR:NC:SP:236 M85836

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 4820.10.2020; 6307.90.9889; 9608.20.0000; 9609.10.0000; 9609.90.8000;

Mr. Bill Helms
Schmidt, Pritchard & Co, Inc.
9801 W. Lawrence Ave
Schiller Park, IL 60176

RE: The tariff classification of “Paint Zipbin” and “Draw Zipbin” from China

Dear Mr. Helms:

In your letter dated August 16, 2006 on behalf of Neat Oh Intl. LLC. you requested a tariff classification ruling.

The two samples that you submitted were the “Paint Zipbin” and the “Draw Zipbin”. The “Zipbin” mat/box is made of polyester. When opened completely the “Zipbin” becomes a flat board for children to play on. The “Zipbin” mat/box can be folded into a storage bin/ carrying case and can also be folded flat for storage.

The “Paint Zipbin” includes a polyester mat/box, a pad of paper, watercolor paints and brush set.

The “Draw Zipbin” includes a polyester mat/box, colored pencils, markers, crayons, and a pad of paper.

  Each sample contains assorted articles, some of which do not meet a particular need or carry out a specific activity common to the other included articles. Consequently, the items cannot be classifiable as "goods put up in sets for retail sale", but each component article will be separately classifiable.

The applicable subheading for the water color paints and brush set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set.

The applicable subheading for the pad of paper will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be free.

The applicable subheading for the mat/box will be 6307.90.9889 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articlesother. The rate of duty will be 7% ad valorem.

The applicable subheading for the markers will be 9608.20.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the colored pencils will be 9609.10.0000   Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheanding for the crayons will be will be 9609.90.80000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: other: other. 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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