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NY L86792

August 12, 2005

CLA-2-39:RR:NC:SP:221 L86792


TARIFF NO.: 3926.10.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the “Barbie and Fairytopia Mini Activity Pads” from China

Dear Ms. Aldinger:

In your letter dated July 28, 2005, you requested a tariff classification ruling.

Two samples were provided with your letter. The Barbie and Fairytopia Mini Activity Pads (Rite Aid #920104) are children’s activity sets consisting of a portable plastic desk, a coloring activity pad, crayons and a magical reveal marker that reveals hidden pictures on the pages of the pad. These items are packaged together for retail sale and are classified together as sets in the tariff provision applicable to the article that imparts the essential character of the set. The plastic portable desk, which accounts for 65 percent of the value of the set, imparts the essential character. As you requested, the samples will be returned.

The applicable subheading for the Barbie and Fairytopia Mini Activity Pads 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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