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NY I85121

August 20, 2002

CLA-2-48:RR:NC:SP:234 I85121


TARIFF NO.: 4820.10.2010

Ms. Kerri L. Brode
ABC International Traders dba MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a child’s “diary activity kit” from Hong Kong.

Dear Ms. Brode:

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

A sample identified as a “Bratz Dazzlin’ Diary Activity Kit” (#261100) was submitted and is being returned to you as requested. It consists of a bound diary, complete with lock and key, accompanied by a number of accessories intended for decorating its covers and facilitating its use. The 6” x 7½” diary features 125 blank, ruled pages permanently bound between fabric-covered paperboard covers. The accessories are identified in your letter as follows: fuzzy fur strips with adhesive backing, assorted appliques, assorted “trims” (fur, bead and ribbon), colored ropes, cardboard letters with adhesive backing, a gel pen, two bookmarks, a tube of fabric glue and an instruction manual.

The submitted sample appears to be incomplete, and it lacks the packaging in which it will be imported and sold. For the purposes of this ruling, it is assumed that all items of the kit will be imported together in a common retail container, suitable for sale directly to consumers without repackaging. For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the diary.

The applicable subheading for the complete #261100 “Bratz Dazzlin’ Diary Activity Kit” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.8%.

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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