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NY L81373

December 17, 2004

CLA-2-48:RR:NC:SP:234 L81373


TARIFF NO.: 4823.90.6600

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of children’s activity kits, including flocked paperboard shapes and markers, from China.

Dear Mr. Shapiro:

In your letter dated December 1, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation. Four samples were submitted for our examination and are being returned to you as requested.

The “Boys Dinosaurs Box Set” (Item #52476) is a retail package containing the following items: two 6” x 9” sheets of partially-flocked white paperboard incorporating punch-out dinosaur shapes, a 16” x 20” partially-flocked paperboard “play set environment poster,” 5 felt-tipped marker pens in assorted colors, and a tube of glitter glue. The user is encouraged to color/decorate the unflocked areas of the paperboard shapes and the “poster.” The various shapes may be punched out and assembled together to “build” 3-D dinosaurs. (The paperboard pieces have slots to facilitate interlocking them with one another in the proper configuration.) The “poster” is meant to serve as a background scene for the dinosaurs.

The “Girlie Girl Box Set” (Item #52475) is the same type of kit described above, except that the flocked paperboard shapes depict a ladybug and butterfly, and are accompanied by a background scene appropriate for them.

The “Boys Very Velvet 16 x 20 Dinosaurs” (Item #52470) and the “Boys Very Velvet 6 x 9 Dinosaurs” (Item #52445) are shrink-wrapped kits similar to the box sets described above, but lacking background scenes and glitter glue. Each kit includes flocked paperboard dinosaur pieces (punch-outs) to be colored and assembled, plus five markers in assorted colors.

For tariff classification purposes, the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard components. We note your primary suggestion that classification in the provision for toys (heading 9503 of the Harmonized Tariff Schedule of the United States (HTS)) may apply. It appears, however, that coloring (which we do not consider “play”) is the principal activity engendered by these kits. Although some simple assembly is also involved, we find that there is insufficient activity beyond the coloring process for us to consider the products to be toys of Chapter 95, HTS.

The applicable subheading for all of the above-described kits will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated 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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