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NY K83203

March 1, 2004
CLA-2-48:RR:NC:SP:234 K83203


TARIFF NO.: 4823.90.6600

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

RE: The tariff classification of a child’s flocked paperboard chest containing various articles for coloring/decorating activity, from China.

Dear Mr. Maher:

In your letter dated February 5, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a # 6182 “Bratz Funkadelic Fuzzy® Chest” was submitted for our examination and is being returned to you as requested. It is a shrink-wrapped, rigid paperboard box, approximately 6½” x 8¾” x 5½”(H), having the shape of a truncated pyramid. The top has a hinged lid, which is restrained by a textile ribbon that prevents it from opening further than to a vertical position.

The box has two sliding drawers which, together with a space under the lid, provide three storage spaces for small articles. The box and the drawers are covered with coated paper on some surfaces, and with flocked paper on all other surfaces. The flocked surfaces incorporate unflocked areas suitable for being colored with markers and/or decorated with “glitter,” stickers, etc.

The box contains the following articles, all of which are suitable for use in coloring/decorating activity: a fuzzy (flocked) note pad, 2 fuzzy “posters,” 2 fuzzy postcards, a die-cut fuzzy paperboard photo frame, fuzzy stickers, several small vials of glitter and glitter glue, a sheet of sticky gems, a packet of sequins, and 6 markers in assorted colors.

The product will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the chest, which is the largest and costliest component.

Accordingly, the applicable subheading for the complete product #6182 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.


Robert B. Swierupski

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