CLA-2-96:S:N:N3:113 888393
Ms. Lorraine M. Dugan
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018
RE: The tariff classification of an art kit from Taiwan
Dear Ms. Dugan:
In your letter dated July 15, 1993, on behalf of Target Stores, you
requested a tariff classification ruling.
The merchandise is the V-8 Color Master, item no. AS-V8. It is an art
kit stored inside a fitted plastic case designed to resemble a camcorder.
The kit contains crayons, markers, pencils, oil pastels, watercolors, eraser,
sharpener, scissors, brush, sponge, glue, telescope and magnifying glass.
Although the case is listed in your letter as the chief value, we have viewed
and discussed the samples and it is the opinion of this office that the kit
is a set with an essential character given by the drawing implements.
The applicable subheading for the art kit will be 9609.90.8000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
pencils, crayons, pencil leads, pastels, drawing charcoals ... 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport