CLA-2-96:RR:NC:SP:221 G80949

Mr. Francis A. Keegan
Amco Customs Brokerage Company, Inc.
P.O. Box 264
Essington, PA 19029

RE: The tariff classification of the “3-D Holo Art Kit” from Germany.

Dear Mr. Keegan:

In your letter dated July 28, 2000, on behalf of QVC UK Limited, you requested a tariff classification ruling.

A sample kit was provided with your letter. The 3-D Holo Art Kit consists of 20 felt tipped coloring pens, 16 paper coloring sheets and 2 pairs of 3-D glasses. The items are packaged together for retail sale and they will be classified as a set.

You suggest classification in heading 9503, which provides for toys. However, Explanatory Note 95.03 (h) excludes crayons and pastels for children’s use. It is clear that coloring utensils are not considered toys of heading 9503. The applicable subheading for the 3-D Holo Art Kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski
National Commodity
Specialist Division