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NY B87728




August 18, 1997

CLA-2-39:RR:NC:SP:222 B87728

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 4901.99.0092; 8524.53.1040

Ms. Cheryl Wilson
Schenker International, Inc.
19240 Des Moines Memorial Drive
Suite 100
Sea-Tac, WA 98148

RE: The tariff classification of two Allowance Kits and one Business Kit for children from Hong Kong and China.

Dear Ms. Wilson:

In your letter dated July 10, 1997, on behalf of your client Summit Financial Products, you requested a tariff classification ruling.

The submitted samples are identified as (1) Allowance Kit for children ages 3 - 7, (1) Allowance Kit for children ages 7 - 14 and (1) Business Kit for children ages 12 and up. Both of the Allowance Kits contain a plastic bank made in the shape of books with an open slot for inserting money. Each kit contains literature and brochures instructing children in a hands-on money management system. The Allowance Kit for children ages 3 - 7 has an audio cassette tape with instructions for getting started. The Allowance Kit for children ages 7 - 14 includes an audio cassette instructional tape. The Business Kit for children ages 12 and up includes an instructional video tape. These kits are considered to be sets for tariff purposes.

The samples are returned as requested.

The applicable subheading for the Allowance Kits with plastic banks (excluding the audio cassette tapes) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Business Kit, literature and brochures (excluding the video tape) will be 4901.00.0092, HTS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: other, containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.

The applicable subheading for the video tape and the audio cassette tapes will be 8524.53.1040, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena...of a width exceeding 6.5 mm: video tape recording, of a width not exceeding 16 mm, in cassettes. The rate of duty will be 0.26 cents/linear meter.

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 Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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