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NY 892052

November 29, 1993

CLA-2-32:S:N:N7:236 892052


TARIFF NO.: 3212.90.0050

Mr. Anthony Boantesta Jr.
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, NY 10303

RE: The tariff classification of Decorating Easter Eggs Kit from Hong Kong.

Dear Mr. Boantesta :

In your letter dated November 1, 1993, on behalf of your client, Magnolia Editions Ltd, you requested a tariff classification ruling.

The prospective import is made up of the following:

Items Country of Origin Value

Gold Glitter Hong Kong/China $0.09
Silver Glitter Hong Kong/China 0.09
Jewel Stickers Hong Kong/China 0.12
Dye Pills (18 per set, 6 color) United States 0.145 Feathers (50 per set, 6 color) United States 0.14 Egg Dipper Hong Kong/China 0.03
Label Stickers Hong Kong/China 0.05
Egg Stand Hong Kong/China 0.03
Accessory Box Hong Kong/China 0.18
Corrugated Platform Box Hong Kong/China 0.20 Total US 1.075

The Decorating Easter Eggs Kit will be imported and sold as a complete set in retail package. The set is designed for the amusement of children. Based on value and use, the dye pills would convey the essential character of the set, (GRI 3 (b)).

The applicable subheading for the Decorating Easter Eggs Kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for dyes and other coloring matter put up in forms or packings for retail sale. The duty rate will be 3.1 percent ad valorem.

We suggest the following marking for this kit. "Assembled in Hong Kong from parts made in Hong Kong/China/USA."

The dye pills and the feather are articles classifiable under subheading 9801.00.1098, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, are entitled to duty free treatment.

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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