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NY E86853

September 23, 1999

CLA-2-95: D13 E86853


TARIFF NO.: 9503.70.0000

Mr. Rolando E. Portal
Import Manager
ABC Distributing Inc.
P O Box 611210
North Miami, Fl 33261-1210

RE: The tariff classification of a “Magnet Maker” made in China.

Dear Mr. Portal:

In a letter dated August 30, 1999 you requested a tariff classification ruling on a “Magnet Maker”, item #44789. A sample of the product was provided.

This article is a craft kit for making decorative magnets. It consists of various plastic cavity molds, paints, (five colors), a brush, plaster in powder form, and magnets. All of the articles are packaged together in a box equipped with a carrying handle. The child mixes the plaster and pours it into one of the molds and sets the magnet into the plaster. When the plaster hardens, the object is removed from the mold. The object may be painted using the enclosed paints and brush.

The applicable subheading for the “Magnet Maker”, item #44789 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty is 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.


Jeffrey R. Walgreen
Port Director

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