The tariff classification of activity sets from China and Hong Kong

NY 895940 April 6, 1994 CLA-2-96:S:N:N3:113 895940 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 9608.20.0000; 3213.10.0000 Mr. Fred Shapiro FASCO (USA), Ltd. 2 Three Gables Road Morris Township, NJ 07960 RE: The tariff classification of activity sets from China and Hong Kong Dear Mr. Shapiro: In your letter dated March 17, 1994, you requested a tariff classification ruling. The merchandise consists of three activity sets for children. The Shadow Crayon by Number Set (item no. 39006) contains eight crayons and six 9-inch by 12-inch pictures. The crayons were made in Hong Kong and the pictures were made in China. The Tales from the Cryptkeeper 4-in-1 Poster Pen Set (item no. 42003) was made in China. It contains seven felt-tipped pens, and four 11-inch by 17-inch posters. The Beginner's Bible Paint by Number Set (item no. 38002) contains eight quick drying paints, one paint brush and two 8-inch by 10-inch pictures. It was made in China. The items are packaged together for retail sale. For classification purposes, each activity set will be treated as an entirety. The applicable subheading for the Shadow Crayon by Number Set 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 in the set] plus 3.4 percent ad valorem. The applicable subheading for the 4-in-1 Poster Pen Set will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt-tipped and other porous-tipped pens and markers. The rate of duty will be 8 percent ad valorem. The applicable subheading for the Beginner's Bible Paint by Number Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, colors in sets. The rate of duty will be 6.5 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