CLA-2-96:S:N:N1:113 875437
Mr. John F. Norris
W. J. Norris Inc.
310 North Street
P.O. Box 3426
Windsor Locks, CT 06096-3426
RE: The tariff classification of craft assembly kits from Hong Kong or China
Dear Mr. Norris:
In your letter dated June 11, 1992, on behalf of Totsy Manufacturing
Co., you requested a tariff classification ruling.
The merchandise consists of three craft kits. The first is the # 7120
Sandi Sew and Color, containing six 9x12 cards for coloring, six pieces of
yarn with aglets, eight crayons, one pot of glitter glaze, one brush and
packaging.
The second kit is the #7500 Sandi Smart Art. It contains one 8 1/2x11
cardboard template, four 8 1/2x11 pages of cut-out doll fashions, eight
crayons, eight watercolor prints with brush, three sparkle paint stains, one
pot of glue, one bag of sequins, one instruction sheet, and packaging.
The third kit is the #7420 Sandi Sequin Art Craft Assembly Kit,
containing one 8x10 cardboard paint-by-number board, two glitter pens, 4 pots
of acrylic paint, one brush, one bag of sequins, one pot of glue and
packaging.
The applicable subheading for the Sandi Sequin Art and the Sandi Smart
Art will be 3213.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for artist's, student's 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% on the entire set.
The applicable subheading for the Sandi Sew and Color will be
9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for crayons, other. The rate of duty will be 5.5 cents per gross
plus 3.4% ad valorem. The duty per gross is taken on gross pieces
included, not on gross sets.
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