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NY K87327

July 7, 2004
CLA-2-96:RR:NC:SP:224 K87327


TARIFF NO.: 9609.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of an Activity Center from China

Dear Mr. Hoffacker:

In your letter dated June 21, 2004, on behalf of KB Toys of Massachusetts, Inc., of Pittsfield, Massachusetts you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The sample is being returned as you wish. The subject merchandise is item 11917, called an Activity Center. This is an art kit that includes 48 colored chalks, 12 jumbo crayons, 12 modeling clays, a dough machine and dough, 3 finger paints, a sponge roller, a pair of scissors, a ruler, and a chalk eraser, all packaged in a box for retail sale.

For classification purposes this item is considered a set. Since none of the components lends an essential character to the set, the set will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration.

Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for Product 11917, Activity Center, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pencilscrayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: Other: Other. 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 Tom McKenna at (646) 733-3025.


Robert B. Swierupski

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