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NY 812314

August 4, 1995

CLA-2-39:S:N:N6:343 812314


TARIFF NO.: 3924.90.5500

Ms. Mona Webster
Target Stores
Import Dept. CC-27Z
P. O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of Easter Egg Coloring Kits from China.

Dear Ms. Webster:

In your letter dated June 27, 1995, you requested a tariff classification ruling.

You have submitted three samples of Easter egg coloring kits. Each kit contains 5 color packets that are manufactured in the United States. All other items are made in China. Style #610540, is known as Dudley's Spin an Egg Coloring Kit. This kit includes 1 Dudley's plastic egg spinner, 1 Dudley's hand puppet, 1 filler egg and five color packets. The egg spinner has a pump top that is removable so the hard boiled egg and some drops of color can be placed inside the spinner. When the pump top is replaced, the egg is colored via the rotation of the spinner.

Style #610790, is identified as Dudley's Shake & Dazzle Egg Coloring Kit. This kit contains 1 glitter shaker, 10 plastic egg baskets, 10 plastic handles, 12 Easter stickers, 22 paper punchouts, 1 plastic hand puppet and five water color packets. The hard boiled egg is placed in the basket with color drops. The clear basket cover is snapped securely in place and shaken until egg is completely colored.

Style # 610605, is known as Dudley's Egg Coloring Cups Set. It includes 5 reusable plastic cups, a metal dipper, 1 crayon and 5 color packets. Water and color is placed in the cup, the metal dipper holds the egg in place in the liquid until the desired color is obtained.

All three kits are considered sets for tariff purposes. For style #610540, the plastic egg spinner imparts the essential character. For style #610790, the 10 plastic egg baskets impart the essential character and for style #610605, the 5 reusable plastic cups impart the essential character.

The applicable subheading for all three Easter Egg Coloring Kits will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 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.


Jean F. Maguire
Area Director
New York Seaport

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