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NY J81139

February 26, 2003

CLA-2-68:RR:NC:2:226 J81139


TARIFF NO.: 6809.90.0000

Ms. Wanda Habrial
Binney & Smith, Inc.
1100 Church Lane
Easton, PA 18044

RE: The tariff classification of a decorative plaster figurine kit from China

Dear Ms. Habrial:

In your letter dated February 6, 2003, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

The submitted sample, item #04-2801-0-000, consists of 3 “Zoogles” character figurines composed of plaster of paris, 8 pan “Crayola” washable watercolors in plastic tray, 1 fine tip plastic handle paint brush and 3 “Zoogles” story cards. You stated in your letter that all of these items will be imported together as a finished product ready for retail sale. The purpose of this product is to decorate the three plaster of paris figurines with paint. Each figurine measures approximately three and one-half inches in height by two inches in width.

The essential character of this kit is imparted by the three “Zoogles” figurines.

The applicable subheading for the decorative plaster figurine kit will be 6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster or of compositions based on plaster: other articles. 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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