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NY I85410




August 27, 2002

CLA-2-32:RR:NC:SP:236 I85410

CATEGORY: CLASSIFICATION

TARIFF NO.: 3212.90.0050, 3924.90.5500

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Dudley’s Vintage (Item #6109130), Dudley’s Shimmer Eggs (Item #6109140), Dudley’s Egg F/X (Item #6109150), Dudley’s Sparkle Eggs (Item #6106700), Dudley’s Egg Coloring Cups (Item #6109120) from China

Dear Mr. Shostak:

In your letter dated August 14, 2002, you requested a tariff classification ruling. The five samples will be retained for training purposes.

The samples submitted are as follows:

Item #6109130, Dudley’s Vintage, is an Easter Egg Coloring Kit put up for retail sale in cardboard packaging. It is composed of six color tablets, a metal dipper and a sheet containing 26 mini stickers. The product is used to color and decorate Easter eggs.

Item #6109140, Dudley’s Shimmer Eggs, is an Easter Egg Coloring Kit put up for retail sale in cardboard packaging. It is composed of five liquid egg color packets, perforated sponges, a plastic tray, and a sheet of holographic stickers. The product is used to color and decorate Easter eggs.

Item #6109150, Dudley’s Egg F/X, is an Easter Egg Coloring Kit put up for retail sale in cardboard packaging. It is composed of six color tablets, a metal dipper, a plastic tray, 1 magic crayon, and a sheet of mini stickers. The product is used to color and decorate Easter eggs.

Item #6106700, Dudley’s Sparkle Eggs, is an Easter Egg Coloring Kit put up for retail sale in cardboard packaging. It is composed of six color packets, 1 plastic shaker of glitter, 2 metal dippers and a plastic tray. The product is used to color and decorate Easter eggs.

Item #6109120, Dudley’s Egg Coloring Cups, is an Easter Egg Coloring Kit put up for retail sale in blister packaging. It is composed of five color tablets, five reusable plastic cups in bright colors, a metal dipper, and 1 magic crayon. The product is used to color and decorate Easter eggs.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

This office considers Dudley’s Vintage, Dudley’s Shimmer Eggs, Dudley’s Egg F/X, and Dudley’s Sparkle Eggs to be sets for tariff classification purposes, with the essential character imparted by the dyes.

This office considers Dudley’s Egg Coloring Cups to be a set for tariff classification purposes, with the essential character imparted by the reusable plastic cups.

The applicable subheading for Dudley’s Vintage, Dudley’s Shimmer Egg, Dudley’s Egg F/X, and Dudley’s Sparkle Eggs will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other:...Other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for Dudley’s Egg Coloring Cups will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastic: tableware and kitchenware: other, other. The rate of duty will be 3.4 percent ad valorem.

The dye tablets and glitter may be exempt from duty as American Goods Returned, upon compliance with all applicable regulations.

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 Deborah Walsh at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director,

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