CLA-2-96:S:N:N1:113 869302

Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, FL 33432

RE: The tariff classification of chalk from Taiwan

Dear Ms. Magyar:

In your letter dated November 25, 1991, you requested a tariff classification ruling. The merchandise is "Especially Easter Chalklits." It consists of three pieces of colored chalk on a blister pack. We assume that the chalk is not made of soapstone.

The applicable subheading for the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other chalk. The rate of duty will be 5.5 cents per gross [pieces] plus 3.4% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport