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NY B80233




January 10, 1997

CLA-2:RR:NC:SP:225 B80233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0030

Ms. Marjorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th St. Suite 735
Philadelphia, PA 19106

RE: The tariff classification of toy craft kits from China

Dear Ms. Brenman:

In your letter dated December 4, 1996, received in this office on December 11, 1996, you requested a tariff classification ruling on behalf of your client Frogs Pajamas Inc.

The items submitted include a "Hair Fashion Kit" and "Alphabet Jewelry Kit". Each set is retail packaged in a printed cardboard box (measuring 5 inches square) that contains three pull-out drawers. The contents of the "Hair Fashion Kit" include: cut ribbons, hair clips and barrettes, assorted beads, elastic string, star wire, hair combs, instructions, etc. The "Alphabet Jewelry Kit" consists of assorted block alpha beads, elastic string, metal clasps, jump rings, ear clips, an assortment of colored beads and instructions.

Both the "Hair Fashion Kit" and "Alphabet Jewelry Kit" serve as an introduction for young children to the basic skills of creating hair ornaments and jewelry making, respectively. Each kit, when imported retail packed, is considered an educational toy craft set classifiable in Chapter 95.

The applicable subheading for the "Hair Fashion Kit" and "Alphabet Jewelry Kit" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

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 J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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