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NY 886935

June 21, 1993

CLA-2-95:S:N:N8:224 886935


TARIFF NO.: 9503.41.1000; 9608.20.0000

Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of toys, stickers and marking pens from China.

Dear Mr. August:

In your letter dated June 2, 1993, you requested a tariff classification ruling.

The articles, for which samples were provided, are described as follows.

Item 3612 -- Color-a-Pet -- Soft stuffed animal with five color markers.
Item 9814 -- Color-a-Creature -- stuffed Halloween creature with five marking pens.
Item 4054 -- Stencil and Coloring Set -- set consisting of six crayons, one pen, six pictures for coloring, six blank sheets and four plastic stencils.
Item 4048 -- Color Your Own Stickers -- Two sheets of pressure sensitive stickers with an Easter motif, and a set of four marking pens.
Item 6046 -- Color Your Own Stickers -- Two sheets of pressure sensitive stickers in a Valentine's Day motif, and a set of four markings pens.

We are unable to classify item 4054 without further information including a value breakdown of the individual components making up the set.

Items 3612 and 9814 each consist of a stuffed toy figure depicting an animal or creature packaged for retail sale in a sealed plastic bag which includes five marker pens of different colors. The marker pens can be used to color the figure, a play activity. Each article is considered a set for tariff classification purposes whose essential character is the toy stuffed figure.

The applicable subheading for item 3612 Color-a-Pet and item 9814 Color-a-Creature will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures...parts and accessories thereof. The rate of duty will be 6.8 percent ad valorem.

Items 4048 and 6046 each consist of a sealed plastic bag containg four marking pens of different colors used to color pressure sensitive stickers on two paper sheets. Each article is considered a set for tariff purposes with no essential character imparted by either one of its components. Articles where the essential character cannot be determined are classified under the heading which occurs last in numerical order in the tariff. Each article is classified as is consisting solely of marking pens, the last occuring heading among the two headings considered.

The applicable subheading for item 4048 Color Your Own Stickers and item 6046 Color Your Own Stickers will be 9608.20.0000, HTS, which provides for felt tipped and other porous- tipped pens and markers. The rate of duty will be 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
Area Director

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