The tariff classification of the “Colorland Art Caddy” kit from China.

NY G86640 February 14, 2001 CLA-2-96:RR:NC:SP:221 G86640 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 3926.10.0000; 3926.90.9880; 4823.59.4040; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9608.20.0000; 9609.90.8000 Ms. Kris Spurbeck Target Corporation 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of the “Colorland Art Caddy” kit from China. Dear Ms. Spurbeck: In your letter dated January 11, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The Colorland Art Caddy contains 64 crayons, 12 watercolors packaged with a brush, 12 pieces of colored chalk, 6 pieces of jumbo chalk, 6 poster paints, 6 shaped sponges, 4 plastic paint pots with lids, medium and small paint brushes, 6 felt tipped markers, 1 pair of plastic scissors and 12 loose stationery sheets measuring 6 by 8 inches. These items are packaged in a plastic toolbox type case. The toolbox has room to hold additional items. The applicable subheading for the plastic scissors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the felt tip markers will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. The applicable subheading for the watercolors packaged with the brush and the poster paints will be 3213.10.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent on the entire set. The applicable subheading for those brushes that are not part of the watercolor set is 9603.30, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5 cents each, the brushes are classified in subheading 9603.30.2000, HTS. The rate of duty will be 2.6 percent ad valorem. If valued over 5 cents but not over 10 cents each, the brushes will be classified in subheading 9603.30.4000, HTS. The rate of duty will be free. If valued over 10 cents each, the brushes will be classified in 9603.30.6000, HTS. The rate of duty will be free. The applicable subheading for the caddy case or toolbox, the sponge shapes and the plastic paint pots with lids will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the crayons and chalk will be 9609.90.8000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…other. The rate of duty will be free. The applicable subheading for the loose stationery sheets will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: other. The rate of duty will be 0.9 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division