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NY I88515




December 3, 2002

CLA-2-39:RR:NC:SP:221 I88515

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 9503.70.0000

Ms. Lorrie Heavey
ATE Logistics, Inc.
855 South 192nd, Suite 900
SeaTac, Washington 98148

RE: The tariff classification of the Colorland “Art Center,” “Craft Center” and “Paint Center” from China.

Dear Ms. Heavey:

In your letter dated November 14, 2002, on behalf of Peachtree Playthings, Inc., you requested a tariff classification ruling.

Three samples were provided with your letter. The Art Center (item #39406) consists of 16 crayons, 16 watercolors, 12 pieces of colored chalk, 12 clay strips, 10 sheets of paper, 4 plastic dough canisters, 4 poster paints, 4 stencils, 3 plastic molds, 2 plastic dough shooters, 2 plastic dough knives, 1 paint brush and a plastic art desk designed to hold the foregoing items and serve as a lap desk. These items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the plastic art desk.

The Paint Center (item #39409) consists of 10 sponges, 8 sponge art papers, 4 finger paints, 4 neon poster paints, 4 finger paint papers, 2 plastic paint dishes, 2 non-spill plastic paint pots, 1 medium paint brush, 1 1-inch sponge brush, 1 1.5- inch sponge roller, 2 3-inch sponge rollers and a plastic paint desk that is designed to hold the foregoing items and serve as a lap desk. These items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the plastic art desk.

The Craft Center (item #39408) consists of 100 plastic beads, 50 wooden craft sticks, 50 sequins, 25 foam shapes, 12 feathers, 15 pom poms, 12 wiggle eyes, 12 chenille stems, 12 pieces of paper, 6 poster paints, 6 fine line markers, 4 white envelopes, 4 4-ounce bags of colored sand, 3 glitter glue pens, 2 plastic sand art bottles, 2 key rings, 3 yards of elastic beading string, 1 small paintbrush, 1 cardboard frame, 1 plastic sand art funnel, 1 bottle of white glue, 1 craft project book and 1 plastic craft desk. As you requested, the samples are being returned.

The applicable subheading for the Art Center and Paint Center will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Craft Center 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.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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