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NY K85962

May 26, 2004
CLA-2-48:RR:NC:SP:234 K85962


TARIFF NO.: 4820.50.0000; 4911.91.2040; 4823.90.6600; 3213.90.0000; 9502.10.0010

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

RE: The tariff classification of a child’s activity kit containing scrapbooks, paper stickers, paper frames, glitter glue, and a stuffed doll, from China.

Dear Mr. Maher:

In your letter dated May 6, 2004 you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as item #5606, “Krafty Kids--Memories with Morgan,” was submitted for our examination and is being returned to you as requested. It consists of a retail display box containing a 9”-tall fabric stuffed doll (named “Morgan”), two small, spiral-bound “memory books” (blank paper scrapbooks), four sheets of pressure-sensitive paper stickers (lithographically printed, mainly with pictures and designs), two pen-shaped tubes of glitter glue, and six coated paper frames in assorted die-cut shapes.

It appears that this kit will engage the user in at least two different activities, i.e., playing with the doll and decorating the memory books. Since all the items in the kit do not relate to the same particular activity, they will not be regarded as “goods put up in sets for retail sale,” and will be classified separately.

The applicable subheading for the two paper memory books will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.

The applicable subheading for the four sheets of printed paper stickers will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard: not over 0.51 mm in thicknessother than posters. The rate of duty will be Free.

The applicable subheading for the die-cut paper frames will be 4823.90.6600, HTS, which provides for other (non-enumerated) coated paper, cut to size or shape, and articles of coated paper. The rate of duty will be Free.

The applicable subheading for the two pen-shaped tubes of glitter glue will be 3213.90.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4%.

The applicable subheading for the “Morgan” doll will be 9502.10.0010, HTS, which provides for dolls representing only human beingswhether or not dressedstuffed. 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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