The tariff classification of a carrying case, books, crayonsand an artist's brush from Canada.

NY 885455 May 12, 1993 CLA-2-42:S:N:N6:341 885455 CATEGORY: Classification TARIFF NO.: 4202.12.2010; 4903.00.0000; 4901.99.0070; 4901.99.0092; 9609.90.8000; 9603.30.2000 Mr. Ed Baker A. N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of a carrying case, books, crayons and an artist's brush from Canada. Dear Mr. Baker: In your letter dated April 22, 1993, on behalf of Techno P. O. S., Inc, you requested a tariff classification ruling for a carrying case, books, crayons, and an artist's brush. The sample submitted, no style number indicated, described as a "Child's case complete with books, crayons and a brush", is a portfolio- type case of plastic containing the following items: 1. 1- Super game book. 2. 1- Paint box book. 3. 1- Classic fables (book). 4. 1- My stickler dictionary (book). 5. 1- Box of crayons. 6. 1- Artist's brush. Your samples are being returned as you requested. The applicable subheading for the portfolio-type carrying case of plastic will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Attache cases, briefcases, school 2 satchels, occupational luggage cases and similar containers, with outer surface of plastics... Structured, rigid on all sides. The duty rate will be 20 percent ad valorem. Goods classifiable under subheading 4202.12.2010, HTS, which have originated in the territory of Canada, will be entitled to a 10 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for Items #1 and #2, the super game book and the paint box book, will be 4903.00.0000, HTS, which provides for children's picture, drawing or coloring books. The duty rate will be Free. The applicable subheading for Item #3, the classic fables (book), will be 4901.99.0070, HTS, which provides for Other, hardbound, printed books. The duty rate will be Free. The applicable subheading for Item #4, the my stickler dictionary (book), will be 4901.99.0092, HTS, which provides for Other (than certain enumerated) printed books. The duty rate will be Free. The applicable subheading for Item #5, the box of crayons, will be 9609.90.8000, HTS, which provides for Crayons, Other, other. The duty rate will be 5.5 cents per gross (crayons) plus 3.4 percent ad valorem. Good classifiable under subheading 9609.90.8000, which have originated in the territory of Canada, will be entitled to a 2.7 cents per gross (crayons) plus 1.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for Item #6, the artist's brush, will be 9603.30.2000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each. The duty rate will be 5.1 percent ad valorem. Goods classifiable under subheading 9603.30.2000, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 3 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