NY 867033: The tariff classification of "Little Tots Stuff" ColoringSet from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                NY 867033
                              October 1 1991  



CLA-2-32:S:N:N1:236 867033  

CATEGORY:  Classification

TARIFF NO.: 3213.10.0000  

Mr. Ran Sias
J. W. Hampton, Jr. & Co., Inc,
15 Park Row
New York, N.Y. 10038

RE:  The tariff classification of "Little Tots Stuff" Coloring
Set from China

Dear Mr. Sias:

     In your letter dated September 13, 1991, on behalf of your client,
F. W. Woolworth Co., you requested a tariff classification ruling.

     The prospective import, "Little Tots Stuff" Coloring Set (Item #
255098) consists of the following items shrink wrapped to a cardboard
approximately 7 1/2" X 11":

               A Wood Pencil              Scissors
               Eight Water Colors         Six Crayons
               Plastic Pencil Sharpener   Plastic Eraser
               One Artist Paint Brush     Small Paper Coloring Book

     The eight water colors with brush has the greater value and is
considered to be the item which conveys the essential character to the
set.

     The applicable subheading for the "Little Tots Stuff" Coloring Set
will be 3213.10.0000, Harmonized Tariff Schedule of the United States
(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 of packings, colors in
sets.  The rate of duty will be 6.5 percent ad valorem on the entire
set.

     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