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NY M83087




May 5, 2006

CLA-2-95:RR:NC:SP:225 M83087

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a Penguin Activity Kit and a Snowman Activity Kit from China.

Dear Ms. Massey:

In your letter dated April 20, 2006, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request.

Item number 25216, Penguin Activity Kit, is a toy craft kit that consists of 4 bells, 12 felt shapes, 12 pom poms, 8 wiggle eyes, 2 tinsel stems and 4 gold cords packaged together in a plastic bag on a cardboard hang card. Instructions are printed on the inside of the hang card. By following the instructions a child three years of age and older will be able to make their own penguin ornament.

Item number 25186, Snowman Activity Kit, is a toy craft kit that consists of 4 bells, 8 foam pieces, 12 felt shapes, 8 pom poms, 8 wiggle eyes, 8 ribbons and 4 gold cords packaged together in a plastic bag on a cardboard hang card. Instructions are printed on the inside of the hang card. By following the instructions a child three years of age and older will be able to make their own snowman ornament.

The applicable subheading for item number 25216, Penguin Activity Kit, and item number 25186, Snowman Activity Kit, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." 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/.

Merchandise classified under 9503.70.0000, HTSUS, is not subject to quota/visa restraints.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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