CLA-2-96:S:N:N3:113 887661

Mr. Steve McFarland
Global Promotions, Inc.
820 Livingston Street
Tweksbury, MA 01876

RE: The tariff classification of puzzle crayons from China

Dear Mr. McFarland:

In your letter dated June 14, 1993, you requested a tariff classification ruling. The merchandise is the Merry Christmas Puzzle Crayon. It contains thirteen colorful crayons that form the shape of a Christmas tree with ornaments and gifts.

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, other, other. The rate of duty will be 5.5 cents per gross plus 3.4 percent ad valorem. The specific rate of duty of 5.5 cents per gross is collected on each gross of crayon pieces, not on each gross of packages

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