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NY E87868

October 15, 1999

CLA-2-48:RR:NC:2:234: E87868


TARIFF NO.: 4823.90.8500, 4202.12.2010, 9503.90.0045, 4911.91.2040 (9903.08.11)

Mr. Michael J. Mercer
Corbett International, Inc. (Imports)
Cargo Service Building 80
JFK International Airport
Jamaica, New York 11430

RE: The tariff classification of incomplete “Blopen” play set, from Great Britain

Dear Mr. Mercer:

In your letter dated September 30, 1999, on behalf of your client, P & M Products USA, Inc., you requested a classification ruling. You advise that the product was the subject of a prior ruling, CLA-2-96:RR:NC:MM:113 E80478, which classified it as “goods put up in sets for retail sale”, in HTS subheading 9608.20.0000, which provides for felt pens.

The importer has decided to import the sets without the “blopens” which provided the classifying subheading. Presumably the “blopens”, or similar devices, will be added to the presently imported product, after its importation.

A sample of the incomplete set (minus the “blopens”) was provided, which will be returned to you, as requested.

Since the imported product now will not be “put up in sets for retail sale”, in its condition as imported, the various components will be separately classified. These are “cases” containing the remaining articles; cardboard packing frame which doubles as a “desk”with holes punched out to hold the pens (the pens not part of the sample nor of the prospective importations); stencils; and some pictures to color.

The rigid plastic carrying case is of the class or kind similar to a briefcase. The applicable subheading for this article is 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surfaces of plastics or of textile materials: With outer surfaces of plastics: Structured, rigid on all sides: Attache cases, briefcases and similar containers. The duty rate will be 20 percent ad valorem.

The applicable subheading for the cardboard packing frame which doubles as a “desk”, with holes punched out, etc., will be 4823.90.8500, HTS, which provides for: Other (than certain specified articles of paper or paperboard). The duty rate will be 2.6 percent ad valorem.

The applicable subheading for the paperboard stencils will be 9503.90.0045, HTS, which provides for: Other (than certain specified) toys and models. The rate of duty will be Free.

The “pictures for coloring” are printed by what appears to be a lithographic process, on paper of a thickness of about 0.08 mm. Each sheet is about 11 ¾” long and 8 ¼’ wide. The applicable subheading would be 4911.91.2040, HTS, which provides for certain Lithographs on paper. The general rate of duty would be 6.6 cents per kilo.

However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following text and subheading to subchapter III of chapter 99 to the HTS:

9903.08.11, which provides for: Articles the product ofthe United Kingdom: Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20).

Under this provision, the “pictures for coloring” from Great Britain, classified under subheading 4911.91.2040, HTS, are subject to a 100 percent ad valorem rate of duty.

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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