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NY I87877




October 30, 2002

CLA-2-49:RR:NC:SP:234 I87877

CATEGORY: CLASSIFICATION

TARIFF NO.: 4908.90.0000; 3919.90.5060; 9504.90.6000; 9503.70.0000

Mr. Dennis Shostak
Paper Magic Group
100 N. 6th Street (Suite 899C)
Minneapolis, MN 55403

RE: The tariff classification of tattoos, stickers, activity books and alphabet blocks from China.

Dear Mr. Shostak:

In your letter dated October 18, 2002, you requested a tariff classification ruling. Four samples were submitted for our examination.

Item #458720 is a 2¾” x 8” card that bears 12 “reward tattoos.” These are printed transfers designed to be applied to a child’s skin to reward good behavior or accomplishments. They are small circular images of cartoon figures and words such as “terrific,” “super,” etc. The tattoos are to be placed face down on the skin and pressed with a damp sponge or cloth. The transferred images can later be removed from the skin by rubbing with alcohol or baby oil.

The applicable subheading for the #458720 “reward tattoos” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be 3.1 cents per kilogram.

Item #458740 is a package of 108 small star- and heart-shaped “holographic stickers.” These are flat, pressure-sensitive plastic stickers in assorted colors. They can be peeled off their backing and placed on any chosen surface.

The applicable subheading for the #458740 “holographic stickers” will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rollsother. The rate of duty will be 5.8%. Item #475060 is a “Magnetic Travel Activities” book. It consists of numerous spiral-bound pages printed with board games, puzzles and the like. The back cover incorporates a fold-out metal panel that can be slipped under any of the pages to provide a magnetic surface. Also included are numerous small, flat magnets (printed with numerals, letters, symbols, etc.) that can be placed and manipulated on the pages to play the games.

The applicable subheading for the #475060 “Magnetic Travel Activities” book will be 9504.90.6000, HTS, which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards) The rate of duty will be free.

Item #482020 is a set of 30 plastic-foam “alphabet blocks” in assorted colors. These are 1½” cubes whose faces are printed with letters, captioned illustrations and numbers. They can be used by a child for various activities, including stacking, sorting, learning the alphabet, etc. The blocks are snugly packed in a snap-open carry case made of clear, flexible plastic sheeting.

The applicable subheading for the #482020 “alphabet blocks” will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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