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NY K89865

October 19, 2004

CLA-2-48:RR:NC:SP:234 K89865


TARIFF NO.: 4820.50.0000

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

RE: The tariff classification of a child’s scrapbook activity kit from China.

Dear Mr. Maher:

In your letter dated September 24, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a “Bratz Stylin’ Scrapbook Set” (item # 6184, also known as a “Far-Out Memory Set”) was submitted for our examination and is being returned to you as requested. It consists of a 4¾” x 7” scrapbook (made of blank paper pages permanently bound between paperboard covers) packaged together with several items that can be used to decorate it: 4 stampers with an ink pad, 6 mini markers, 3 sheets of assorted die-cut printed stickers, 4 small sheets of design-printed “collage paper,” and a glue stick.

For tariff classification purposes, product 6184 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook, which provides a focal point for the decorating activity.

Accordingly, the applicable subheading for the complete “Bratz Stylin’ Scrapbook Set” (item # 6184) will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides albums for samples or for collections, 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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