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NY J81778

April 3, 2003

CLA-2-95:RR:NC:SP:225 J81778


TARIFF NO.: 9503.70.0000; 9609.90.8000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a “Stitch-a-Puppet” and a “Sidewalk Stencil Kit” from China.

Dear Mr. Shostak:

In your letter dated March 25, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #6104530, “Stitch-a-Puppet”, consists of a toy craft kit containing 2 plastic needles, 6 bunny puppet shapes (2 white, 2 purple, and 2 pink), 3 strips of yarn (white, purple, and pink), felt material, 2 pieces of cardboard, and perforated felt cutouts. These articles are used by a child 3 years and older to stitch a bunny puppet and then decorate it with the felt material and the cutouts. The item is packaged plastic covered on a hanging cardboard blister card.

Item #6104650, “Sidewalk Stencil Kit”, consists of 4 pieces of colored chalk (green, blue, pink, and yellow) that measure approximately 4 inches in height and 1 inch in diameter, 4 pieces of white chalk that measure approximately 3 inches in height and 1/8 inch in diameter, and 4 foam stencils (green, blue, pink, and yellow) that measure approximately 1/8 inch in height x 5 inches in width x 5 inches in length. These articles are used by a child 3 years and older to draw designs on a sidewalk by placing the stencils on the sidewalk and coloring them with the chalk. The item is packaged plastic covered on a hanging cardboard blister card.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The “Sidewalk Stencil Kit” is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the chalk, 9609.90.9080, HTS, appears last in numerical order among the competing headings which equally merit consideration. Although you suggest this item is classifiable under Chapter 95, Harmonized Tariff Schedule (HTS), Explanatory Note (h) to Chapter 95 excludes “crayons and pastels for children’s use, of heading 96.09.”

The applicable subheading for Item #6104530, “Stitch-a-Puppet”, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for Item #6104650, “Sidewalk Stencil Kit”, will be 9609.90.8000, HTS, which provides for “Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalksOther: Other.” 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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