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April 27, 1999

CLA-2-39:RR:NC:SP:222 E80242

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1050

Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a plastic Chanukah coloring placemat from China.

Dear Mr. Barkan:

In your letter dated April 5, 1999, on behalf of your client Rite Lite Ltd., you requested a tariff classification ruling.

The submitted sample is a plastic Chanukah coloring placemat. This item features a box of eight crayons and a plastic placemat in a vinyl carrying case. The placemat is decorated with numerous Chanukah related items including dreidels and menorahs. The words “Happy Chanukah” are written across the placemat. The designs can be colored and wiped clean when one desires to change the colors.

For tariff purposes, this article is believed to be a set. The essential character of the set is imparted by the plastic placemat. The vinyl carrying case is considered to be packing for storing or transporting the set.

The sample is returned as you requested.

The applicable subheading for the plastic placemat coloring set will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other:...table covers, mats, scarves,...and like furnishings, other. The rate of duty will be 3.3 percent ad valorem. 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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