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NY K84098

March 19, 2004
CLA-2-49:RR:NC:SP:234 K84098


TARIFF NO.: 4911.91.2040

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a child’s coloring set consisting of printed paper stickers and markers, from China.

Dear Mr. Shapiro:

In your letter dated March 12, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation.

A pre-production sample of an article known as “Barbie Fun with Stickers” (Item # 33065) was submitted for our examination and is being returned to you as requested. Although the sample is not, in all respects, the same as the article that will actually be imported, you have provided a description that is sufficient for classification purposes.

The product consists of a paperboard retail display box containing four sheets (each approximately 4½” x 8”) of printed paper stickers and eight small (3½”) felt-tipped markers in assorted colors. The paper stickers are lithographically printed with various pictures and designs. Most of the pictures/designs are in the form of black-and-white line drawings intended to be colored using the markers provided. However, a few of them are wholly or partly pre-printed with colors, apparently to provide examples and inspiration to the user.

For tariff classification purposes, the components of this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed stickers.

Accordingly, the applicable subheading for the complete # 33065 “Barbie Fun with Stickers” set will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter pictures, designs and photographslithographs on paper or paperboard: not over 0.51 mm in thicknessother than posters. 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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