CLA-2-96:S:N:N3:113 897531

Ms.Cindy Geisenheimer
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, FL 33432

RE: The tariff classification of crayons from China

Dear Ms. Geisenheimer:

In your letter dated April 25, 1994 you requested a tariff classification ruling.

The merchandise is Nick's Nackstm Holiday Crayons, item number 51794. This item consists of three colorful crayons in a holiday motif contained in a blister pack.

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils ..., crayons, pencils leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other. The rate of duty will be 5.5 cents per gross 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