883794 88 Ruling Active

The tariff classification of an artist's kit from Taiwan

Issued March 17, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The tariff classification of an artist's kit from Taiwan

CBP rationale

The applicable subheading for the kit 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.

Full text

NY 883794 March 17, 1993 CLA-2-96:S:N:N3:113 883794 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Cleta J. Magyar Impact International, Inc. 1515 North Federal Highway, Suite 208 Boca Raton, FL 33432 RE: The tariff classification of an artist's kit from Taiwan Dear Ms. Magyar: In your letter dated March 4, 1993, you requested a tariff classification ruling. The merchandise is Artist's Kit, item no. 51803. It contains water color, a paint brush, paper, pencils, markers, chalk, crayons, an eraser and a sharpener. The applicable subheading for the kit 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. The rate of duty will be 0.5 cents per gross [pieces in the kit] plus 3.4 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 

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