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NY L89838

February 3, 2006

CLA-2-39:RR:NC:SP:221 L89838


TARIFF NO.: 3926.90.9880

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

RE: The tariff classification of the “Lil Bratz Funkadelic Fashion Plates” kit from China.

Dear Mr. Maher:

In your letter dated December 29, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The Lil Bratz Funkadelic Fashion Plates kit (Style #6180) consists of ten two-sided plastic rubbing templates, paper, 10 color pencils, 1 crayon with a holder, and a molded plastic template holder identified as a “fashion maker design studio.” The template holder/design studio has two built-in compartments to store the accessories. The user places a plate with the engraved form of the upper half of a fashion model and a plate with the engraved form of the lower half of the fashion model into the template holder, places a piece of paper over the chosen plates, and then rubs a crayon over the paper to form the outline of the fashion model. There are additional templates to create fabric patterns. The color pencils are then used to color in the clothing designs. The articles with this kit are packaged together for retail sale, and are classified together as a set in the tariff provision applicable to the component that imparts the essential character. The essential character of this set is imparted by the plastic fashion rubbing templates.

The sample is being returned as you requested.

The applicable subheading for the Lil Bratz Funkadelic Fashion Plates kit, style 6180, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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