CLA-2-96:RR:NC:N1:113 E89516
Ms. Tina Ellithorpe
Paper Magic Group
100 North Sixth St., Suite 899C
Minneapolis, MN 55403
RE: The tariff classification of an activity kit from China
Dear Ms. Ellithorpe:
In your letter dated October 22, 1999, you requested a tariff classification ruling.
The sample you submitted is Dudley’s Friends Activity Kit (item number 612467). The kit contains a 6-page coloring book, 2 sheets of stickers, 6 crayons, 1 pencil, 1 eraser, and 1 sharpener.
The applicable subheading for the activity kit will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks, other, other. The rate of duty will be free.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division