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NY H82388





July 13, 2001

CLA-2-95:RR:NC:SP:225 H82388

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 7013.99.4000; 7013.99.5000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of two craft sets and a glass bottle set from China

Dear Ms. Aldinger:

In your letter dated June 8, 2001, received in this office on June 13, 2001, you requested a tariff classification ruling for three articles.

The products are part of an assortment within the “Art’n Craft” collection and are identified by one item number 996183. The first style in this series is known as a “Candlelight Art” set. The set consists of 3 glass containers, one plastic scoop, a wooden design tool, 5 bags of colored wax granules and a wick. Illustrated instructions are printed on the reverse side of the open window box in which the goods are packaged. The set is marketed to children enabling them to learn the basics of candlemaking.

The second item is a “Sand Art Bottle” kit. This article is composed of 2 plastic bottles, 5 bags of colored sand, a small bag of glitter, one plastic scoop, one plastic funnel and a wooden design tool. Illustrated instructions are printed on the reverse side of the open window box in which the goods are packaged. A child is encouraged to use their imagination in creating unique sand designs inside the plastic bottles.

The third article is called “Paint-A-Bottle Designer Set”. The product includes 2 shaped glass bottles, 1 bottle of base paint, 8 stained glass paints, and 2 paint brushes. Illustrated instructions are printed on the reverse side of the open window box in which the goods are packaged. One can paint assorted patterns and designs on the glass bottles for decorative purposes.

With respect to the “Candlelight Art” and “Sand Art Bottle” kits, this office finds that the goods are put up in a manner indicating their use as toys for children’s amusement. However, the “Bottle Painting” set is not viewed as a toy. It is a set including glass bottles that, when completed, serve as ornamental articles for display.

The applicable subheading for the “Candlelight Art” and “Sand Art Bottle” sets will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the “Bottle Paint” set will be determined as follows:

When the glass bottles are valued not over thirty cents each, the set will be classified in subheading 7013.99.4000, HTS, as glassware of a kind used foroffice, indoor decoration or similar purposesother glassware: other: other: other: valued not over thirty cents each. The rate of duty will be 38 percent ad valorem.

When the glass bottles are valued over thirty cents each but not over three dollars each, the set will be classified in subheading 7013.99.5000, HTS, as glassware of a kind used foroffice, indoor decoration or similar purposesother glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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