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NY K86209

June 7, 2004
CLA-2-48:RR:NC:SP:234 K86209


TARIFF NO.: 4823.90.6600

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated May 13, 2004, you requested a tariff classification ruling.

A sample identified as a “Velvet Art Box” (item # 936375) was submitted for our examination. It is a shrink-wrapped, rigid paperboard box measuring approximately 6¼” x 8¼” x 4¼”(H). 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: 3 velvet (flocked) “posters,” 2 velvet postcards, a small sheet of flocked paper stickers, 6 fine-tip markers, a velvet (flocked) note pad, several small vials of glitter/glitter glue in assorted colors, and a selection of stick-on jewels and sequins.

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

Accordingly, the applicable subheading for the complete # 936375 “Velvet Art Box” set 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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