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NY K88718

September 13, 2004

CLA-2-39:RR:NC:SP:221 K88718


TARIFF NO.: 3919.90.5060

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a plastic egg decorating kit from China.

Dear Mr. Stinson:

In your letter dated August 9, 2004, you requested a tariff classification ruling.

A sample was provided with your letter. The egg decorating kit (Liss Item #938194) consists of 35 self-adhesive plastic foam stickers with 6 sets of plastic wiggle eyes. The stickers are flat and come in various shapes, such as square, circular and triangular. The decorating kit is imported without the plastic eggs. As you requested, the sample will be returned.

You suggest classification in subheading 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), as other toys, put up in sets, and parts and accessories thereof. However, the egg decorating kit is not an educational toy and it is not designed to amuse.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles
put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the egg decorating kit to be a set for tariff classification purposes, with the essential character imparted by the self-adhesive plastic stickers.

The applicable subheading for the egg decorating kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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