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NY K83889

March 30, 2004
CLA-2-32:RR:NC:SP:236 K83889


TARIFF NO.: 3212.90.0050; 9801.00.1097

Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: " NASCAR” Easter Egg Decorating Kit from China

Dear Mr. Shostak:

In your letter dated March 2, 2004 you requested a tariff classification ruling.

The sample submitted, “NASCAR” Easter Egg Decorating Kit, item 6100690, is put up for retail sale in a cardboard package. It is composed of a packet containing five dye coloring tablets, a wire egg dipper, a sheet containing thirty racer stickers for the eggs, a cardboard “NASCAR” raceway, four cardboard egg racers with punch outs for the placement of the eggs and five cardboard cheering crowds.

This office considers the “NASCAR” Easter Egg Decorating Kit to be a set for tariff classification purposes, with the essential character imparted by the dye coloring tablets. We have classified this article in accordance with the General Rules of Interpretation (GRIs), under GRI 3 (b), which governs the classification of sets put up for retail.

The applicable subheading for the “NASCAR” Easter Egg Decorating Kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The dye coloring tablets of U.S. origin will be eligible for entry as American Goods Returned provided the documentary requirements of 19 C.F.R. 10.1 are satisfied. The applicable subheading for the dye coloring tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other; Other. Products in subheading 9801.00.1097 are free of duty.

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 Debra Wholey at 646-733- 3034.


Robert B. Swierupski

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