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NY K87329

July 13, 2004
CLA-2-48:RR:NC:SP:234 K87329


TARIFF NO.: 4823.90.8600

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

RE: The tariff classification of a child’s craft kit consisting of paperboard boxes with decorating accessories, from China.

Dear Mr. Hoffacker:

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

A sample identified as a “Cool Treasure Boxes” craft set (item # 10604) was submitted for our examination and is being returned to you as requested. It is a retail package containing two plain white paperboard trinket boxes together with various items intended for use in decorating them: 6 markers in assorted colors, 2 tubes of glitter glue, a packet of miniature pom-poms and a packet of sequins. Each trinket box has a removable lid. One is star-shaped, about 6” in diameter by 2¼” high, while the other is heart shaped, about 5” in diameter by 2¼” high.

This product is designed to engage the user in the activity of decorating trinket boxes. All of the items in the kit are either articles to be decorated or materials or implements with which to accomplish the decoration. Therefore, the kit will be regarded for tariff classification purposes as “goods put up in sets for retail sale.” The essential character of the set is imparted by the paperboard boxes, which are the largest components and which provide the focal point of the activity.

Accordingly, the applicable subheading for the complete # 10604 “Cool Treasure Boxes” craft set will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of 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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