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NY H88651

February 26, 2002

CLA-2-49:RR:NC:SP:234 H88651


TARIFF NO.: 4901.99.0093

Mr. Jayson Gispan
Coppersmith Inc.
434 Rozzi Place
So. San Francisco, CA 94080

RE: The tariff classification of a children’s craft activity kit consisting of a book with attachments, from various countries.

Dear Mr. Gispan:

In your letter dated February 12, 2002, you requested a tariff classification ruling on behalf of Klutz Inc.

A sample known as a “Sun Paint Book,” complete with an attached blister pack containing several related items, was submitted for our examination. The book consists of 56 spiral-bound pages printed with text and illustrations that provide instructions and suggestions on how to make fabric prints for use as bandanas, napkins, gift wrap, etc. The procedure involves applying special paints to wet fabric, masking the fabric with objects having various shapes, and then exposing the masked material to sunlight to create silhouette patterns. The blister pack contains the following items which will enable the user to undertake this activity: 3 small bottles of fabric paint, a foam brush, 4 small metal rings, and 3 cotton textile handkerchiefs.

You have provided the following information with respect to component costs and countries of origin:

Item Cost Origin

Book $1.815 Malaysia
100% Cotton Handkerchiefs $0.330 (for set of 3) Pakistan Foam Brush $0.100 Taiwan
Metal Rings $0.040 (for set of 4) Taiwan
Paints $1.095 France

Total $3.380
For tariff classification purposes, the kit will be regarded as goods put up in sets for retail sale whose essential character is imparted by the book.

Accordingly, the applicable subheading for the complete “Sun Paint” activity kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be free.

We note for your information that Pakistan is a member of the World Trade Organization (WTO), and the handkerchiefs in the kit are not subject to quota or the requirement of a visa.

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 646-733-3037.


Robert B. Swierupski

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