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NY D85073




December 17, 1998

CLA-2-96:RR:NC:MM:113 D85073

CATEGORY: CLASSIFICATION

TARIFF NO.: 9612.20.0000; 9611.00.0000; 9503.90.0045

Ms. Lisa Y. Vega
Walt Disney Attractions, Inc.
P.O. Box 10000
Lake Buena Vista, FL 32830-1000

RE: The tariff classification of activity kits from Taiwan

Dear Ms. Vega:

In your letter dated December 4, 1998, you requested a tariff classification ruling.

The merchandise consists of three activity kits for children. Two are decorated with characters from Walt Disney's movie, "a bug's life". The first one, item number FH-BL004, contains 1 roller stamp, 1 sketch book, 1 ruler, 2 lead pencils, 1 eraser, 6 small colored pencils, 1 plastic stencil, and 1 sheet of stickers. The contents are put up for retail sale in a plastic carrying case.

The applicable subheading for item number FH-BL004 will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, designed for operating in the hand. The rate of duty will be 3.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be 2.7 percent ad valorem.

The second kit with the theme of "a bug's life" is item FR-BL005. It includes 1 ink pad, 4 stampers, 1 small memo pad, 9 felt-tipped markers, and 4 crayons put up for retail sale in a plastic carrying case.

The applicable subheading for item number FR-Bl005 will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads. The rate of duty will be 4.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be 3.5 percent ad valorem.

The "Disney Pooh Stencil Kit", item number 12816, consists of 3 plastic stencils, 10 markers, 6 colored pencils, and 1 sketch pad. The articles are put up together and packaged in a clear plastic bag with a snap closure. Each stencil of the set measures 8.5 by 11 inches and contains the cut-out forms of assorted cartoon characters.

Classification is based upon the General Rules of Interpretation. Item number 12816 "Disney Pooh Stencil Kit" is considered a set for classification purposes. The markers, pencils, and sketch pad are all intended to facilitate the use of the stencils. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". Based upon the quantity, size, and toy-like nature of the stencil designs (that of cartoon characters), we find the essential character of the product to be imparted by the plastic stencils.

The applicable subheading for the "Disney Pooh Stencil Kit" (item number 12816) will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys and models. The rate of duty will be free. In 1999, the rate of duty will remain 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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