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NY N022037

March 21, 2008



TARIFF NO.: 2520.20.0000

Ms. Debbie Bell
Beall’s Imports Inc.
1806 38th Avenue East
Bradenton, FL 34208

RE: The tariff classification of a plaster kit from China

Dear Ms. Bell:

In your letter dated January 8, 2008, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. A bag of plaster powder, which was included with the kit, was sent to our U.S. Customs and Border Protection laboratory for analysis.

The submitted sample, designated in your letter as “Handprint Ornament Kit” – style number NG/NB2025, consists of one small bag of plaster powder, a red ribbon and a plastic mold, all packaged together. The purpose of the kit is to create a handprint hanging ornament. According to the directions, an impression of a child’s handprint is made by mixing plaster powder with water and then pouring the plaster slurry into the plastic mold. When the plaster reaches the correct consistency, the child’s hand is pressed into the mold. Once the handprint is dried, a red ribbon is threaded through the hole and knotted.

An analysis of the sample taken by our Customs laboratory confirms that this product has all the characteristics of plaster.

The applicable subheading for the plaster kit – style number NG/NB2025 will be 2520.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders: plasters. 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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