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NY K89867

October 19, 2004

CLA-2-48:RR:NC:SP:234 K89867


TARIFF NO.: 4820.10.2020

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

RE: The tariff classification of a child’s 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 Groove ‘N Glam Glitter Set” (item # 6187) was submitted for our examination and is being returned to you as requested. It consists of two blank paper pads (identified on the packaging as a “holographic pad” and a “sticker & stamp album,” respectively) packaged together with several items that can be used to decorate them: assorted printed stickers, 4 stampers with an ink pad, 6 mini markers, 6 small colored pencils, 5 small packets of dry glitter flakes, and a glue stick.

For tariff classification purposes, product 6187 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paper pads, which provide a focal point for the decorating activity.

Accordingly, the applicable subheading for the complete “Bratz Groove ‘N Glam Glitter Set” (item # 6187) will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar 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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