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NY A85733

July 30, 1996

CLA-2-95:RR:NC:FC: 225 A85733


TARIFF NO.: 9503.70.0030

Mr. Gary S. Lewin
E. Besler & Company
P.O. Box 66361
Chicago, Illinois 60666-0361

RE: The tariff classification of an activity kit from Taiwan and Hong Kong

Dear Mr. Lewin:

In your letter dated July 2, 1996 you requested a tariff classification ruling on behalf of your client Color Bok.

A sample of "Barbie Make a Diary Activity Kit" was submitted with your inquiry. The components of the set include a front and back cover, 50 pink pages, 30" of ribbon, more than 15 stickers, a precut board of emblems, white glue, 2 markers, 3 crayons and 10 imitation gemstones. The diary is bound together by threading ribbon through punched holes along the sides of both the cover and pages. Imitation gemstones, stickers and colored pictures are used to personalize and decorate the book. Upon completion a child can record their thoughts and activities on unlined paper. The product will be packaged in a closed window box.

In its imported condition, the article is put up in a manner indicating its use as an educational toy craft set. All the components work together toward one specific activity, that of creating a diary. Therefore, the kit is considered a toy designed for amusement purposes.

The applicable subheading for the "Barbie Make a Diary Activity Kit" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 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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