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NY L86960

August 30, 2005

CLA-2-48:RR:NC:SP:234 L86960


TARIFF NO.: 4823.90.6600

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

RE: The tariff classification of a children’s activity kit composed of paperboard shapes and markers, from China.

Dear Mr. Maher:

In your letter dated August 8, 2005, you requested a tariff classification ruling on behalf of Rose Art Industries.

A sample identified as a “Fuzzy 3D Puzzle” (Item # C3072, Dragon) was submitted for our examination and is being returned to you as requested. It consists of a 16” x 20” sheet of partially flocked paperboard incorporating a number of die-cut, punch-out shapes representing dragon body parts. The paperboard has been shrink-wrapped together with five markers (felt-tipped pens) in assorted colors. The user is encouraged to color the unflocked areas of the shapes, punch them out and assemble them into a three-dimensional dragon figure. The paperboard pieces incorporate slots to facilitate interlocking them with one another in the proper configuration. The packaging includes illustrations providing a simple, step-by-step guide to assembly.

For tariff classification purposes, this kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard shapes. Although the product identifies itself as a “puzzle,” it is not regarded as a puzzle or as a toy for tariff purposes, since the creation of the dragon involves merely coloring and simple assembly, and provides little opportunity for any additional activity.

The applicable subheading for the complete # C3072 dragon kit 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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