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May 28, 1999

CLA-2-48:RR:NC:SP:234 E82094


TARIFF NO.: 4823.51.0080; 4817.10.0000; 4911.91.2040; 9505.90.4000; 3213.90.0000; 7326.20.0050; 9609.10.0000; 9503.41.0010; 3926.90.9880

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a children’s “stationery fun set” from China.

Dear Mr. Maher:

In your letters dated March 19 and May 12, 1999, you requested a tariff classification ruling on behalf of your client, Rose Art Industries.

A sample identified as a “Hearts & Teddies Stationery Fun Set” (#ASB-4457) was submitted and is being returned to you as requested. It consists of a number of items packed together in a child’s pink, heart-shaped plastic handbag/carry case. Following importation, your client will place a printed paper label on the case and shrink-wrap it for retail sale.

In our opinion, the various articles comprising the “fun set” do not serve a single need or activity, and for tariff purposes will be classified separately. Each item is described below, immediately followed by its applicable subheading, rate of duty and description in the Harmonized Tariff Schedule of the United States (HTS). Except where otherwise indicated, the country of origin (“C/O”) of the merchandise is China.

· 10 sheets of writing paper, design-printed and die-cut to a teddy-bear shape: 4823.51.0080/ 1.5% (Other paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated.)

· 5 paper envelopes, suitable for mailing: 4817.10.0000/ 2% (Envelopes of paper.)

· 2 sheets of die-cut, pressure-sensitive paper stickers, lithographically printed with pictures of dogs and cats: 4911.91.2040/ 6.6 cents per kg. (Lithographs on paper or paperboard not over 0.51 mm in thickness.)

· 1 packet of heart-shaped plastic confetti: 9505.90.4000/ Free (Other festive, carnival or other entertainment articlesConfetti)

· A 10-gram tube of “glitter glue,” which is a decorative material not used to bond substrates together: 3213.90.0000/ 3.4% (Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other than colors in sets.)

· A steel key chain having a steel key ring at one end and a plastic “roller stamper” at the other end: 7326.20.0050/ 3.9% (Other articles of iron or steel wire.)

· 2 pencils (C/O: Indonesia): 9609.10.0000/ 14 cents per gross + 4.3% ad valorem (Pencils and crayons, with leads encased in a rigid sheath.)

· A 3-inch-high stuffed-fabric teddy bear, said to be capable of serving as a “topper” for a pencil and/or key chain: 9503.41.0010/ Free (Stuffed toys representing animals.)

· A hinged handbag/carry case, made of molded plastics, which contains all of the above items. It is heart shaped and has a semicircular carrying handle. Other than having a windowed oval compartment in which the teddy bear is displayed, the case is not specially shaped or fitted to hold its contents, which have merely been placed inside. It is the type of handbag/carrying case which may be used to contain and transport any number of a child’s possessions. 3926.90.9880/ 5.3% (Other articles of plastics.)

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 Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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