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NY J87598

August 14, 2003

CLA-2-49:RR:NC:SP:234 J87598


TARIFF NO.: 4908.90.0000; 9503.70.0000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of children’s temporary-tattoo kits and magnetic story-writer kits from China.

Dear Mr. Morse:

In your letters dated June 20 and July 17, 2003, you requested a tariff classification ruling on behalf of Meijer Distribution. Two samples were submitted and are being returned to you as requested.

The first product is a “Sponge Bob Under-Sea Tattoons” kit (item #33047, UPC code 0-22876-39011). It consists of the following items packed together in a retail blister pack:

Several small paper sheets bearing cartoon-style “temporary tattoos” (decals), whose images are to be transferred to the skin or other surfaces using moisture and pressure. Some of the tattoos are in full color, while others are in the form of black-and-white line drawings meant to be colored by the user. 4 felt-tipped marker pens, which can be used to color the black-and-white tattoos. A small sponge, which can be used to dampen the tattoos when applying them. A “work station,” which is a small, recessed plastic platform providing a work surface and also acting as a holder for the above items.

For tariff purposes, the “Tattoon” kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the temporary tattoos.

Accordingly, the applicable subheading for the complete #33047 “Sponge Bob Under-Sea Tattoons” kit will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 1.5 cents per kilogram.

The second product is a “Sponge Bob Magnetic Story Writer” kit (item #864494, UPC code 0-22876-39008). It consists of the following items packed together in a retail blister pack:

A 5½” x 11¼” magnetic “story board,” printed on each side with a background scene. Approximately 30 flat, die-cut magnets, each printed with a cartoon character or a blank “word bubble” to be filled in by the user. The magnets are to be placed on the story board and manipulated as desired to create scenes and stories. A felt-tipped dry-erase marker pen, which can be used to fill in the “word bubbles.” A small “wipe-away sponge” designed to serve as an eraser. A paperboard receptacle to act as a “magnet keeper.”

The applicable subheading for the complete #864494 “Sponge Bob Magnetic Story Writer” kit will be 9503.70.0000, HTS, which provides for other (than certain enumerated) toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

You also inquired about two other products, “Cat in the Hat Palm Pilot Notebook” (#53519) and “Cat in the Hat Cattoos” (#53520), samples of which were not submitted. If you wish to pursue a ruling on these items, please submit samples of them.

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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