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NY L83248

March 18, 2005

CLA-2-48:RR:NC:SP:234 L83248


TARIFF NO.: 4823.90.6600

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

RE: The tariff classification of a “fuzzy poster” coloring set from China.

Dear Mr. Maher:

In your letter dated February 25, 2005, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a #4633 “Fuzzy Value Set” was submitted for our examination and is being returned to you as requested. It consists of the following items put up together for retail sale in a printed paperboard display box:

4 “fuzzy posters,” which are sheets of white paper, partially coated with purple flock so as to form pictures and designs. The white, unflocked areas are meant to be colored in by the user. The “posters” range in size from 8” x 20” to 16” x 20”.

8 felt-tipped markers in assorted colors.

2 small tubes of glitter glue.

The above-described items, all of which relate to a coloring/decorating activity, will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked “posters.”

The applicable subheading for the complete #4633 set will be 4823.90.6600, Harmonized Tariff Schedule of the United States (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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