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NY 885655

June 4, 1993

CLA-2-95:S:N:N8:225 885655


TARIFF NO.: 9503.70.8000

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co.
15 Park Row
New York, New York 10038

RE: The tariff classification of a plastic template set from China

Dear Ms. Shoule:

In your letter dated May 4, 1993, you requested a tariff classifica- tion ruling on behalf of your client F.W. Woolworth, Co.

The two samples submitted with your inquiry, "Cyborg Body Works" and "Fashion Designer Portfolio Drawing Set", are identified by item number 8090. The first product "Cyborg Body Works" consists of 12 double-sided, plastic templates, 12 colored pencils, 2 crayons, paper and a plastic holder. The plates come in sizes less than 4 1/2 by 3 1/2 inches. They have various raised designs on both sides. The holder measures 9 1/2 by 6 inches and, in addition to serving as a storage case for the templates and crayons, serves as a work area for coloring. The holder functions by placing a piece of paper over the template and inserting both under a plastic frame. The frame holds all items in place and by rubbing a crayon over the paper an outline of the desired picture is obtained. With the outline established the template may be removed and the child may color the picture.

Both items are identical in nature with the only difference being in design sketches. The "Cyborg Body Works" contains various templates representing robotic like figures and the "Fashion Designer Portfolio Drawing Set" comprises illustrations depicting female figures in various wardrobe. Your samples are being returned as requested.

The applicable subheading for the "Cyborg Body Works" and the "Fashion Designer Portfolio Drawing Set" will be 9503.70.8000, Harmonized Tariff

Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 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.


Jean F. Maguire

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