The tariff classification of pastels, pencils, penholders, paintbrushes and erasers from Holland, France and Germany

NY 889105 August 25, 1993 CLA-2-96:S:N:N3:113 889105 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 9609.10.0000; 9608.99.6000; 9603.30.6000; 4016.92.0000 Mr. Tom Oskamp Ecstasy Crafts R.R. #1, Shannonville Ontario, Canada KOK 3AO RE: The tariff classification of pastels, pencils, penholders, paintbrushes and erasers from Holland, France and Germany Dear Mr. Oskamp: In your letter dated July 30, 1993, you requested a tariff classification ruling. The merchandise consists of five items which will be used in craft activities involving parchment paper. Included are a box of eight colored pastels, a white lead pencil, a plastic penholder, a paintbrush and an eraser. The pastels, pencil and paintbrush are made in Holland. The penholder is designed to hold pen nibs and is made in France. The eraser is in the form of a pencil with a brush on the end and is made in Germany. Since the merchandise was not presented as a set packaged for retail sale, we assume that the items will be imported separately. The applicable subheading for the pastels 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 5.5 cents per gross [pieces] plus 3.4 percent ad valorem. The applicable subheading for the pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross [pieces] plus 4.3 percent ad valorem. The applicable subheading for the penholders will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for penholders, other, other, other. The rate of duty will be 3.8 percent ad valorem.  The applicable subheading for the paintbrushes will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for artist's brushes, writing brushes and similar brushes for the application of cosmetics, valued over 10 cents each. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the erasers will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 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