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NY G84338




December 7, 2000

CLA-2-49:RR:NC:2:234 G84338

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Ms. Gayle Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80207

RE: The tariff classification of Easter Celebration Kit from Hong Kong

Dear Ms. Meagher:

In your letter dated November 9, 2000, on behalf of your client, Cook Communications Ministries International, Colorado Springs, Colorado, you requested a tariff classification ruling. A sample article was submitted, which will be retained for reference.

The sample is a printed paperboard folder, 12” x 9”, with title and descriptive words, as follows: The Easter Celebration Kit, An Egg Decorating, Story-Telling Activity, Faith Parenting Guide, Ages 4 and up.

Contained in the folder are paper sheets of punch-out printed heads, bases and arms to create ten characters from the Easter story, one egg dipper, 6 colored dyes and one paper printed parenting guide containing directions and suggestions for use of the kit materials. The kit will be imported blister packed and packaged for retail sale.

This article will be considered for tariff purposes to be “goods put up in sets for retail sale”, within the scope of General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS). It will be classified in a single tariff provision, derived from and applicable to the component(s) of the set which give(s) it its essential character. In our opinion that component in this case is the sheets of printed pictures of characters from the Easter story.

The applicable subheading for the Easter Celebration Kit will be 4911.91.2040, HTS, which provides for: Other (than certain specified) printed matter: Pictures, designs and photographs: Printed not over 20 years at time of importation: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other than posters. The rate of duty until December 31, 2000 will be 5.3 cents per kilogram. Thereafter, until December 31, 2001, the rate of duty will be 4 cents per kilogram.

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 Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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