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NY N019379




December 6, 2007

CLA-2-48:OT:RR:E:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.40.0040; 4819.50.4060

Ms. Senta Schreiber
BDG International Inc.
840 Tollgate Road
Elgin, IL 60123

RE: The tariff classification of “My Wrap” activity kits from China, Korea, Taiwan or Vietnam

Dear Ms. Schreiber:

In your letter dated November 5, 2007, you requested a tariff classification ruling on behalf of your client, Fundamentally Kids, LLC.

Photos were submitted of three activity kits identified as the “My Wrap Custom Gift Wrapping Paper Activity Kit”, “My Wrap Custom Gift Bag Activity Kit” and “My Wrap Custom Gift Box Activity Kit. The photos will be returned to you as requested.

The three educational activity kits have theme based projects that are geared toward two age groups, according to their educational capability, from ages three and up and seven and up. Each kit is specialized in recognizing the differences among age groups in regard to their reading, cognitive and fine motor skills. The activity kits supply partially completed and colored graphics with text on paper, bags and boxes. The instruction sheets guide and encourage children to create unique designs and complete various activities using coordinating stickers, stencils, crayons and markers. The kits that are packaged for the three and up age group contain crayons and the kits packaged for the seven and up age group include markers. As per your letter the kits are put up for retail sale in a clear hard plastic package that allows the consumer to see the contents of each kit.

The applicable subheading for the “My Wrap Custom Gift Bag Activity Kit” will be 4819.40.0040, (HTSUS), which provides for other (than certain enumerated) sacks and bags of paper. The rate of duty will be free.

The applicable subheading for the “My Wrap Custom Gift Box Activity Kit” will be 4819.50.4060, (HTSUS), which provides for other (than certain enumerated) packing containers, of paper or paperboard: rigid boxes and cartons. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on “My Wrap Custom Gift Wrapping Paper Activity Kit”. Your request for a classification ruling should include a sample for our examination. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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/.

Please be aware that certain folding gift boxes and certain tissue papers may be subject to antidumping duties. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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