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NY D80898




September 3, 1998

CLA-2-39:RR:NC:SP:222 D80898

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1050

Mr. Carl Bennett
Best Brands Home Products
325 Fifth Avenue, Suite 518
New York, NY 10016

RE: The tariff classification of a tidy tube placemat set from China.

Dear Mr. Bennett:

In your letter dated July 30, 1998, received in this office on August 4, 1998, you requested a tariff classification ruling.

The submitted sample is identified as a Tidy Tube Placemat to take along for children. It is a plastic tube that contains 1-vinyl placemat, 6 crayons in a plastic pouch and a 4 x 4 inch wiping cloth made of 100 percent woven cotton fabric. The placemat has a scene of Noah's Ark printed thereon. The child can color the printed design and then use the wiping cloth to erase the colors. The reusable placemat, crayons and wiping cloth are packaged together in the plastic tube. The plastic tube has a top that is made with a loop portion for easy removal.

For tariff purposes, this article is believed to be a set. The essential character of the set is imparted by the plastic placemat. The plastic tube is considered to be packing for storing or transporting the set. There is no requirement of a visa or quota on this merchandise.

The applicable subheading for the plastic placemat coloring set will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other:...table covers, mats, scarves,...and like furnishings, other. The rate of duty will be 3.3 percent ad valorem.

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 Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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