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NY N020465




December 21, 2007

CLA-2-96:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Ms. Antoinette McKnight
American Shipping Company Inc.
250 Moonachie Rd, 5th Floor
Moonachie, NJ 07074

RE: The tariff classification of a 42 piece drawing set from China

Dear Ms. McKnight:

In your letter dated November 29, 2007, on behalf of Loew-Cornell, Inc., you requested a tariff classification ruling.

The submitted sample is identified as Draw ‘N Go for Kids, 42 pcs, item# 374K. This item consists of 12 color pencils, 2 drawing pencils, 12 markers, 12 oil pastels, 1 vinyl eraser, 1 pencil sharpener and 1 ruler. All of these components are imported and sold in a plastic utility bin that measures 11-1/2 inches long by 3-1/2 inches wide by 2 inches high and together they are packaged for retail sale. As you requested, the sample will be returned to you.

This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The primary purpose of the set is to enable the user to draw. This function is performed by the pencils. The markers and the oil pastels are used for highlighting and filling in areas outlined by the pencils. All the other components are mere adjuncts to the pencils. The eraser enables mistaken marks to be eliminated. The sharpener enables a dull point to be made useful again. The ruler provides the ability to draw lines with exact measurements with the pencils. The plastic utility bin is specifically designed to hold all of the components of the set. Therefore, it is the opinion of this office that the 14 pencils provide this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for item# 374K 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.

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/.

The merchandise in question may be subject to antidumping duties. 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 and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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