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NY L84801

June 1, 2005

CLA-2-39:RR:NC:SP:221 L84801


TARIFF NO.: 3926.10.0000

Mr. Joseph Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of the “Stencil Creations Craft Set” from China.

Dear Mr. Hoffacker:

In your letter dated May 5, 2005, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The Stencil Creations Craft Set consists of 10 sheets of stencil designs, 12 color paints, 12 sponge tip paint applicators, 10 sheets of paper, 4 felt tip markers and a storage tray/desk. The desk is molded of plastics and has clips to hold the paper securely in place on the writing surface and built-in retractable storage compartments to hold the drawing supplies. These items are packaged together for retail sale and are classified together in the tariff provision applicable to the article that imparts the essential character. In this instance, the essential character is imparted by the storage tray/desk. As you requested, the sample is being returned.

The applicable subheading for the Stencil Creations Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 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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