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NY 818234

February 7, 1996

CLA-2-95:RR:NC:FC: 225 818234


TARIFF NO.: 9503.90.0030

Ms. Regina M. Bernard
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a paper craft kit from China

Dear Ms. Bernard:

In your letter dated January 9, 1996, received in this office on January 16, 1996, you requested a tariff classifi-cation ruling.

The article #20001, "Cuts, Crinkles & Curls", is essen-tially a paper craft set. The product consists of a paper cutter, curler and crinkling device contained within a plastic molded base, a glue stick, jumbo crayons, colored paper and activity booklet. Intended for children ages three and up, the item provides a safe environment to create numerous paper projects. Although the item is actually capable of cutting paper, its use is very limited in nature. The set is put up in a manner indicating its use as a toy for children's amusement. Your samples are being returned as requested.

Classification is based upon the General Rules of Interpretation. "Cuts, Crinkles & Curls", is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the paper cutting unit.

The applicable subheading for item #20001, "Cuts, Crinkles & Curls, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

In regards to item #20002, "Spin 'N Spatter" and #20003, "Spin 'N Spatter Refill" this office requires a complete production sample (including instructions) to properly classify the merchandise. When this becomes available, you may resubmit your request for a binding ruling.

This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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