CLA-2-96:S:N:N3:113 891889

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a greeting card kit from China

Dear Mr. LeClair:

In your letter dated October 26, 1993, on behalf of Firstart Design, Inc., you requested a tariff classification ruling. The merchandise is the DD 1087 Colour-Up Greeting Cards kit. It is a set of articles put up to enable children to color their own greeting cards. The kit contains 10 cards, 10 crayons, 10 water color paints, 1 brush and one alphanumeric stencil.

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


Jean F. Maguire
Area Director
New York Seaport