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NY M82009

April 18, 2006

CLA-2-48:RR:NC:SP:234 M82009


TARIFF NO.: 4820.10.2010

Ms. Diane M. Flowers
MGA Entertainment
16300 Roscoe Blvd. #150
Van Nuys, CA 91406

RE: The tariff classification of a child’s secret-message writing kit from China.

Dear Ms. Flowers:

In your letter dated March 24, 2006, you requested a tariff classification ruling.

A sample identified as a # 338840 “Bratz Kidz Club Hush Hush Kit” was submitted for our examination and is being returned to you as requested. It consists of a number of items that appear to be put up together to enable the user to create embellished secret messages. The items, which are packed in a paperboard retail display box incorporating a clear plastic window, are as follows:

A 5¼” x 8¼” hardbound diary, complete with lock and key, containing numerous ruled, design-printed paper pages. 10 combination letter/envelope sheets, of paper. 2 small sheets of die-cut paper stickers printed with pictures/designs. 6 rubber stamps for making decorative designs. 1 small ink pad.
2 ball-point gel pens
1 small roll of “secret scratch tape.”

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the diary, which appears to be the most substantial component.

Accordingly, the applicable subheading for the complete # 338840 “Bratz Kidz Club Hush Hush Kit” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be Free.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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