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NY M87512

November 3, 2006

CLA-2-39:RR:NC:SP:221 M87512


TARIFF NO.: 3926.90.9880

Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of the “Dora the Explorer Fashion Tracing Plates” from China.

Dear Ms. Ford:

In your letter dated October 13, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The Dora the Explorer Fashion Tracing Plates (article number 725096) is a kit consisting of a plastic design unit, 6 double-sided plastic rubbing templates, 6 sheets of paper, 4 color pencils, 1 crayon holder with rubbing crayon and 1 sticker sheet. The design unit is a molded plastic box with flip-up frame that holds the paper in place while the child rubs a crayon over the templates to transfer the design. The interchangeable rubbing templates allow the user to mix and match plates to create dozens of different fashion designs for the character of Dora the Explorer. The accessories fit inside the design unit for storage. These items are packaged together for retail sale.

The sample is being returned as you requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified in the heading applicable to the article or articles that impart the essential character of the set, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

The Dora the Explorer Fashion Tracing Plates is a set for tariff classification purposes. The essential character of the set is imparted by the plastic design unit and plastic rubbing templates.

The applicable subheading for the Dora the Explorer Fashion Tracing Plates 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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