The tariff classification of an art kit from Taiwan

NY 888393 August 11, 1993 CLA-2-96:S:N:N3:113 888393 CATEGORY: Classification TARIFF NO.: 9609.90.8000 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