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NY K82871




February 19, 2004
CLA-2-48:RR:NC:SP:234 K82871

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a child’s craft kit, with components of flocked paperboard and other materials, from China.

Dear Mr. Maher:

In your letter dated January 30, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample of a “Fuzzy Craft Set” (Item # 5273) was submitted for our examination and is being returned to you as requested. It consists of the following items packed together for retail sale in a printed paperboard box:

A 4” x 6” paperboard photo frame whose face is partially coated with black flock so as to form a series of designs.

A 3” x 3” x 8”(H) paperboard “vase” whose exterior is also decorated with designs formed by black flock.

A 4” x 6” x 2”(H) paperboard trinket box (not specially fitted for jewelry or any other particular articles), also with a design-flocked exterior.

A 3” x 4” paperbound journal (blank book) whose covers are design-flocked on the exterior surfaces.

Six markers, in assorted hues, intended for use in coloring the white (unflocked) areas on the above-described articles.

A bag of 30 plastic “gemstones” for use in decorating the above-described articles.

A tube of glitter glue, also for use in decorating the articles.

Since all of the items in the kit relate to coloring/decorating activity and are not very suitable for substantive or long-term functions after such activity, they will be regarded as “goods put up in sets for retail sale.” The photo frame, vase and trinket box, which are the largest components and which are all classifiable in the same subheading (4823.90.6600, HTS), impart the essential character of the set.

Accordingly, the applicable subheading for the complete #5273 “Fuzzy Craft Set” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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