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NY H83784

August 10, 2001

CLA-2-95:RR:NC:SP:225 H83784


TARIFF NO.: 9503.90.0080; 7326.20.0050; 3924.10.3000; 4823.90.8500; 4911.91.2040; 9801.00.1097

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of an egg decorating kit from China

Dear Mr. Shostak:

In your letter dated July 12, 2001 you requested a tariff classification ruling.

A partial sample of an egg decorating kit called “Eggtown”, item 6107960, was submitted to this office. The kit will consist of 6 coloring tablets, 1 wire egg dipper, 1 plastic drying tray, 2 sheets of paper punch-outs, 10 paper egg rings, 2 sheets of stickers and a plastic toy car named “Dudley”. The paper punch-outs are printed representations of houses, stores, trees, flowers and roads making up a small village scene. The plastic toy car has free rolling wheels and a permanently affixed driver portraying a bunny. The coloring tablets are used to dye real eggs, which are not included in the package. The wire egg dipper assists in placing the egg into the dye and removing it without exposing one’s hands to the dye. The wet eggs are then placed onto the plastic tray with indentations for holding the eggs while drying. After the eggs are dry, the child can sit the eggs within the paper egg rings (to keep them from rolling) and decorate with stickers. It appears that the coloring tablets, egg dipper, drying tray, egg rings and stickers are related to the activity of decorating eggs. Whereas, the punched-out paper village and toy car would likely be used together in a play setting.

According to the information submitted, the dye tablets will be made and packaged here in the U.S. The tablets will then be exported to China where they will be added to the “Eggtown” kit.

The "Eggtown" kit does not constitute a set for classification purposes. Although put up together, the collection of articles are not related to a common activity. Playing with the toy car and decorating Easter eggs are two distinct activities. Therefore, each item in the retail package is separately classifiable.

The applicable subheading for the “Eggville Punchouts” and “Dudley Car” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the wire egg dipper will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the plastic drying tray will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the sticker sheets will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) printed matter: Pictures, designs and photographs: Printed not over 20 years at time of importation: other lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other than posters. The rate of duty will be 4 cents per kilogram.

The applicable subheading for the paper egg rings will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 1.6 percent ad valorem.

The dye tablets of U.S. origin may be returned free of duty under the provisions of subheading 9801.00.1097, HTS, which provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1).

You are advised that if, for any reason, one or more of the described components does not conform to the description provided herein, that this ruling letter would no longer remain valid.

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 J. Wong at 212-637-7028.


Robert B. Swierupski

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