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NY J83862

May 7, 2003

CLA-2-95:RR:NC:SP:225 J83862


TARIFF NO.: 9503.70.0000

Ms. Julie Scoggan
Evans and Wood & Company, Inc.
612 E. Dallas Road, Suite 200
Grapevine, TX 76051

RE: The tariff classification of “Magic Stickers” from China.

Dear Ms. Scoggan:

In your letter dated April 24, 2003, on behalf of Hobby Lobby, you requested a tariff classification ruling.

The sample submitted, Item HB-501, Magic Stickers, is a toy set consisting of reusable animal stickers, an illustrated cardboard sheet, and a plastic sheet cover. The cardboard sheet depicts a jungle scene of one large panda eating bamboo leaves by a waterfall and two smaller pandas across the bank also eating bamboo leaves. Next to the large panda is a vertical strip of animals in color while next to the small pandas is a vertical strip of the same animals in black and white. These animals include an elephant, a tiger, pandas, a monkey, a zebra, a hippo, etc. To use, the child places the plastic cover over the cardboard sheet and matches the colored animal stickers to the corresponding black and white animals on the vertical strip. The stickers adhere to the plastic by static (“electro-stickers”) and do not require glue or tape. The animal stickers can also be placed at random throughout the jungle scene. The item is designed to provide frivolous amusement for a child while helping to develop color and shape recognition skills.

Your sample is being returned as requested.

The applicable subheading for Item HB-501, Magic Stickers, 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.

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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