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NY B81797

February 7, 1997

CLA-2-95:RR:NC:2:224 B81797


TARIFF NO.: 9503.49.0020; 9503.41.0010

Robert Hainey
Howard Abrams Sales
250 West 54th St.
New York, NY 10019

RE: The tariff classification of toy kits from China.

Dear Mr. Hainey:

In your letters of January 3 and January 28, 1997, you requested a tariff classification ruling.

The merchandise consists of items identified as Color Glo- Design My Own Horse Kit, item #93003; Color Glo-Design My Own Pet Kit, item #93004, and Color Glo-Glo In The Dark Doodle Friend, item #93010. These kits, understood to be imported in their retail packages, consist of 3 or 4 paint pots and applicators. The paint is used to personalize and decorate the toy horse figure of item #93003, the two small stuffed animal toys in #93004 and the stuffed toy dog of #93010. The kits are packaged together for sale to the end user. Thus, the kits are sets for tariff classification purposes and the classification of each set is decided by the component that imparts the essential character to the sets, namely the toy animal figure of each set.

The applicable subheading for the #93004 and #93010 kits will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys. The rate of duty will be free.

The subheading for the #93003 kit will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures...and parts and accessories thereof: Other, toys 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 Tom McKenna at 212-466-5475.


Gwenn Klein Kirschner
Chief, Special Products Branch

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