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NY I80280

April 29, 2002

CLA-2-39:RR:NC:SP:222 I80280


TARIFF NO.: 3926.40.0000; 4903.00.0000

Mr. Dan Garr
Hot Buttered Elves, Inc.
7573 McConnell Avenue
Los Angeles, CA 90045

RE: The tariff classification of a picture book and a plastic wall hanging from China.

Dear Mr. Garr:

In your letter dated March 25, 2002, you requested a classification ruling.

The submitted sample is identified as Wallables. The Wallables set includes a soft, interactive 3-dimensional plastic wall hanging and a companion rhyming book. The book is designed to entertain and educate infants and toddlers. The object (sun, moon, etc.) depicted in the wall hanging is featured as a character in the picture book. The book tells where to press the Wallables character for repetitive musical play action.

The plastic Wallables have a glow in the dark feature that shines with a soft glow and then slowly diminishes. The adhesive backing adds the option of mounting on walls, mirrors, bathtubs, ceilings or above changing tables. Also included on the Wallables is a recessed groove for optional hanging with a nail or hook. Your letter states that this product will be available in assorted designs: “My Little Sun”, “My Little Airplane”, “Tuggy the Tugboat”, “Night Night Moon”, “My Little Star”, “Little Busy Bear” and “My Little Garden”. The Wallables wall hanging and rhyming book are not considered to be a set. Each item will be classified separately.

The samples are returned as you requested.

The applicable subheading for the foamed urethane Wallables wall hangings will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the rhyming book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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