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NY J89043

October 29, 2003

CLA-2-48:RR:NC:SP:234 J89043


TARIFF NO.: 4811.90.9000; 4911.91.2040; 4817.10.0000; 4820.10.2020; 7117.19.9000; 8505.19.0040; 9608.10.0000; 9611.00.0000; 9612.20.0000

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of a child’s activity kit from China.

Dear Ms. Gomez:

In your letter dated October 10, 2003, you requested a tariff classification ruling on behalf of Lisa Frank, Inc.

A sample of a child’s activity kit known as a “Sweet Stationery Extravaganza” (item # P2405) was submitted for our examination. It is a printed paperboard display box containing a number of items put up together for retail sale. However, since the items do not all relate to the same particular need or specific activity, they do not constitute “goods put up in sets for retail sale,” and will therefore be classified separately. Your suggested classification in HTS subheading 9503.70.0000 (toys put up in sets or outfits) is inapplicable because Customs does not consider writing, painting, drawing and similar activities to be play.

The individual items in the kit are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description:

Eight loose, 6” x 8” rectangular sheets of design-printed stationery (writing paper). 4811.90.9000/ 0.5% (Paper, surface-decorated or printedOther.)

Four “glitter note cards,” which are irregularly shaped, die-cut paper cards (0.36 mm thick), blank on one side and lithographically printed with glitter-accented pictures/designs on the other. 4911.91.2040/ 1.3 cents per kilogram (Lithographs on paper or paperboard: not over 0.51 mm in thickness.)

Paper envelopes for use with the stationery and the glitter note cards. 4817.10.0000/ 0.4% (Envelopes of paper.)

Numerous assorted “mini notes,” which are smaller versions of the “glitter note cards” described above, but without glitter accents. 4911.91.2040/ 1.3 cents per kilogram (as described above)

A 3” x 4” spiral-bound paper note pad. 4820.10.2020/ 0.4% (Memorandum pads, letter pads and similar articles, of paper or paperboard.)

A small sheet of die-cut, pressure-sensitive paper stickers printed with picture of puppies. Printing appears to be lithographic. 4911.91.2040/ 1.3 cents per kilogram (as described above)

A packet of numerous pressure-sensitive “confetti stickers,” which are small die-cut paper shapes printed with assorted pictures and designs. Printing appears to be lithographic. 4911.91.2040/ 1.3 cents per kilogram (as described above)

A circular, 1”-diameter metal badge (equipped with a pin on the back) whose face is printed with the word “Diva” on a heart-design background. 7117.19.9000/ 11% (Other imitation jewelry of base metal, whether or not plated with precious metal.)

A small sheet of flat, rubbery die-cut magnets. 8505.19.0040/ 4.9% (Other permanent magnets.)

A ballpoint pen. 9608.10.0000/ 0.8 cents each + 5.4% (Ball point pens.)

Six “stick stamps,” which are rubber stamps having cylindrical plastic handles. 9611.00.0000/ 2.7% (Date, sealing or numbering stamps and the like, designed for operating in the hand.)

An assortment of “foam stamps.” 9611.00.0000/ 2.7% (as described above)

Two stamp pads. 9612.20.0000/ 3.5% (Ink pads.)

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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