The tariff classification of art kits from Taiwan

NY 813643 August 23, 1995 CLA-2-96:S:N:N3:113 813643 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Leigh Beckford John V. Carr & Son, Inc. One Cross Island Plaza Rosedale, NY 11422 RE: The tariff classification of art kits from Taiwan Dear Ms. Beckford: In your letter dated August 15, 1995, on behalf of F.A.O. Schwarz, you requested a tariff classification ruling. The merchandise is the Creative Art Box (item number LI025), the Deluxe Art Studio (item number F650), and the Super Deluxe Art Studio (item number LI001N). The Creative Art Box contains 18 crayons, 14 watercolors, 12 colored pencils, 12 felt-tipped markers, 12 rubber stamps, a tube of white paint, a ruler, a drawing pencil, a paint brush, a sketch pad, a sharpener, an ink pad, and an eraser. The items are packed together in a fitted, plastic, tri-fold carry case which has a fold-up easel in the center. The Creative Art Box is designed for children three years of age and older. The Deluxe Art Studio contains 36 pastel crayons, 36 colored pencils, 14 watercolors, and 2 paint brushes. The items are packed together in a fitted, hinged, wooden case. The Deluxe Art Studio is designed for children three years of age and older. The Super Deluxe Art Studio contains 60 felt-tipped markers, 48 colored pencils, 36 pastel crayons, 12 paint cakes, 2 paint brushes, a drawing pencil, a sharpener, and an eraser. The items are packed together in a fitted, hinged, wooden carry case. The Super Deluxe Art Studio is intended for children eight years of age and older. The applicable subheading for all three art kits will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The duty rate will be 4.4 cents per gross plus 2.7 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