The tariff classification of Derwent Watercolor Pencils from the United Kingdom

NY L82432 February 22, 2005 CLA-2-96:RR:NC:SP:224 L82432 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Damaris Arroyo KAT Import Brokers Division Kamino International Transport, Inc. 635 Ramsey Avenue Hillside, NJ 07205 RE: The tariff classification of Derwent Watercolor Pencils from the United Kingdom Dear Ms. Arroyo: In your letter dated February 3, 2005, on behalf of Colart Americas, Inc. of Piscataway, NJ, you requested a tariff classification ruling. You submitted descriptive literature, sales catalog photographs, and product samples with your request. The subject merchandise is two collections of watercolor pencils. Item 32883 is a set of 24 pencils packaged in a flat metal case for retail sale under the brand name “Derwent”. All the pencils are of different colors, and the pastel centers are encased in wood. Similarly, item 0700529 is a rounded plastic case with a clear, snap-off lid, holding 12 colored pencils for retail sale. The applicable subheading for items 0700529 and 32883, watercolor pencils, will be 9609.10.0000, 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 chalks and tailors’ chalks: Pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division