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NY A88128

October 28, 1996

CLA-2-95:RR:NC:2:225 A88128


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 toy from China

Dear Ms. Bernard:

In your letter dated September 24, 1996, received in this office on October 1, 1996, you requested a tariff classifi-cation ruling.

The article submitted is called "Punch & Play" and is identified as item #20004. The "Punch & Play" consists of a plastic unit which incorporates four design punchers and two ink pads with stampers. A rear compartment holds colored paper with two textured plates and another cavity holds a glue stick. Two of the punchers create an embossed impression on paper while the others punch out shapes such as a heart or star. When paper is placed over the textured plates and rubbed with a crayon (not included) a pattern is revealed. All items will be packaged in a cardboard box with a booklet which illustrates the various projects a child can create.

The components of the "Punch & Play", when imported retail packed, work together to comprise a set for classification purposes. Classification is based upon the General Rules of Interpretation. 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 plastic unit incorporating design punchers and ink stampers. Your sample is being returned as requested.

The applicable subheading for the "Punch & Play", item #20004, 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.

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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