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NY 895592

April 5, 1994

CLA-2-95:S:N:N8:225 895592


TARIFF NO.: 9503.90.5000; 3407.00.2000

William J. LeClair
Trans-Border Cuistoms Services, Inc.
P.O. Box 800
Champlain, New York 12919

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a craft kit from Canada and one modeling clay kit from Malaysia.

Dear Mr. LeClair:

In your letter dated March 9, 1994 you requested a ruling on the status of two items produced in Canada under the NAFTA on behalf of your client First Art Design, Inc.

The first item, #05090, Balloon Art consists of 25 balloons, 6 magic markers made in Thailand, 75 stickers and 8 paper feet and accessories. The articles are packaged in a cardboard box which can be hung from a rack. All but the magic markers are claimed to be produced in Canada.

The applicable tariff provision for the Balloon Art will be 9503.90.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not, puzzles of all kinds; and accessories thereof: Other: Other: Inflatable toy balls, balloons and punchballs. The general rate of duty will be 6.8 percent ad valorem.

The non-originating material used to make the Balloon Art has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/Chapter 95. The Balloon Art will be entitled to a 2.7 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The second item, #05095, Modeling Clay Art consists of modeling clay imported from Malaysia, small plastic shapes called cookie cutters from Thailand, a wooden spatula from Canada and a cardboard colorful picture referred to as a play mat. The 4 animal cut-outs are actually part of the retail cardboard box which can be hung from a rack.

The applicable tariff provision for the Modeling Clay Art will be 3407.00.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packages for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate: Modeling pastes, including those put up for children's amusement. The general rate of duty will be 10 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/Chapter 34, HTSUSA.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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