D80322 D8 Ruling Active

The tariff classification of coloring sets from Taiwan

Issued July 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The merchandise is a number of coloring sets. Item NJ-54 is a 54-piece coloring set containing 12 marker pens, 12 color pencils, 12 crayons, 12 water colors, 1 palette, 1 eraser, 1 brush, 1 pencil and 1 sharpener in a fitted box. Item NK-68 is a 68-piece coloring set containing 12 marker pens, 12 color pencils, 12 crayons, 12 water colors, 12 oil pastels, 1 ruler, 1 palette, 1 eraser, 1 brush, 1 pencil, 1 white water color, and 1 sharpener in a fitted carrying case. Item NK-24 is a 24-piece coloring set containing 8 marker pens, 12 crayons, 1 eraser, 1 pencil and 1 sharpener in a fitted carrying case.

CBP rationale

The applicable subheading for the three sets 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.

Full text

NY D80322 July 30, 1998 CLA-2-96:RR:NC:N1:113 D80322 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Raymond E. Anderson Charles a Redden, Inc. 1210 Corbin Street Elizabeth, NJ 07201 RE: The tariff classification of coloring sets from Taiwan Dear Mr. Anderson: In your letter dated July 16, 1998, on behalf of the Rockner Group (Wonderworks), you requested a tariff classification ruling. The merchandise is a number of coloring sets. Item NJ-54 is a 54-piece coloring set containing 12 marker pens, 12 color pencils, 12 crayons, 12 water colors, 1 palette, 1 eraser, 1 brush, 1 pencil and 1 sharpener in a fitted box. Item NK-68 is a 68-piece coloring set containing 12 marker pens, 12 color pencils, 12 crayons, 12 water colors, 12 oil pastels, 1 ruler, 1 palette, 1 eraser, 1 brush, 1 pencil, 1 white water color, and 1 sharpener in a fitted carrying case. Item NK-24 is a 24-piece coloring set containing 8 marker pens, 12 crayons, 1 eraser, 1 pencil and 1 sharpener in a fitted carrying case. The applicable subheading for the three sets 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 1.1 cents per gross [of total pieces] plus 0.7 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, Robert B. Swierupski Director National Commodity Specialist Division

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