The tariff classification of an art kit from Indonesia and Taiwan

NY A80159 February 15, 1996 CLA-2-96:RR:NC:GI:113 A80159 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Jim Harrison Price Costco, Inc. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of an art kit from Indonesia and Taiwan Dear Mr. Harrison: In your letter dated February 5, 1996, you requested a tariff classification ruling. The merchandise is an art kit designed for children. It consists of various art supplies stored in a fitted wooden case with a carrying handle. Included in the kit are 24 markers, 12 colored pencils, 12 crayons, 12 pastels, 12 watercolor paints, 1 pencil, 1 paintbrush, 1 eraser, 1 sharpener, 1 tube of glue, 1 pair of scissors, 1 plastic ruler, 1 stapler, and 1 plastic palette. According to your letter, the pencils are made in Indonesia, and all other items, in Taiwan. The kit is assembled in China. The applicable subheading for the art kit 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 charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be 3.3 cents per gross [pieces] plus 2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division