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NY K83549

March 8, 2004
CLA-2-96:RR:NC:2:224 K83549


TARIFF NO.: 9608.20.0000

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

RE: The tariff classification of Fuzzy Frames Kits from China

Dear Mr. Maher:

In your letter dated February 26, 2004, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on a product that is described as Fuzzy Frames, item # 5262. The item, a kit, is comprised of the following components: 1 fuzzy frame to color, 5 mini felt-tipped markers, 1 tube of glitter glue, and 15 imitation jewels. Your sample will be returned, as requested.

The Fuzzy Frames Kit is made up of four components (frame, markers, glue, and imitation jewels) which perform equally important functions. Therefore, GRI 1 cannot be used as the basis for classification. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. There are several competing headings for the merchandise in the Fuzzy Frames Kits, item # 5262. The heading for the markers: 9608, HTS, occurs last in numerical order in the tariff, among those headings which merit equal consideration. The Fuzzy Frames Kits are considered sets and are classified, on the basis of GRI 3 (c), in Chapter 96 of the HTS.

The applicable subheading for the Fuzzy Frames Kits, item # 5262, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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