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NY M84632

July 14, 2006

CLA-2-48:RR:NC:SP:234 M84632


TARIFF NO.: 4823.90.6600

Ms. Karen Cooper-Martin
MGA Entertainment
16300 Roscoe Blvd. #150
Van Nuys, CA 91406

RE: The tariff classification of a child’s activity kit from China.

Dear Ms. Cooper-Martin:

In your letters dated March 24 and June 19, 2006, you requested a tariff classification ruling.

A sample identified as a # 338833 “Bratz Kidz Club Rainy Day 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 help a child organize a “club” whose members will embellish certain paper goods included in the kit. The items, which are packed in a paperboard retail display box incorporating a clear plastic window, are as follows:

6 paper “membership cards”
15 paper tags
A 3½” x 4” staple-bound address book 3 “all about us” paper sheets
Assorted printed paper stickers
8 pre-printed sheets of paper to be colored 6 crayons
2 tubes of glitter glue
1 ballpoint pen
A 24-inch length of textile ribbon, approximately 1/8-inch wide A 5” x 7” x 1½”(H) coated-paperboard, flip-open “activity box” suitable for holding all of the above items

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 “activity box,” which is the largest component and which acts as the central organizer and repository for the other items.

Accordingly, the applicable subheading for the complete # 338833 “Bratz Kidz Club Rainy Day Kit” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of coated 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/.

Even though the ribbon is included as a constituent part of the set for classification purposes, it still falls within textile category 229 and may be subject to textile quota and visa requirements, which are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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