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NY J83832




May 1, 2003

CLA-2-39:RR:NC:SP:221 J83832

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Bisfred Yuen
Creative Kids International, Inc.
Rm 408-409 Houston Centre
63 Mody Road
Tsimshatsui, Kowloon, Hong Kong

RE: The tariff classification of the “Super Doodle Desk Set” (Article No. 11920) from Hong Kong.

Dear Mr. Yuen :

In your letter dated April 22, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The Super Doodle Desk Set consists of a plastic lap desk, 6 markers, 8 crayons and a 50-inch plain paper roll attached on a roller at the head of the desk. The desk has slots to hold the markers and crayons. These items are packaged together for retail set and are classified together as a set. The essential character of the set is imparted by the plastic lap desk.

The applicable subheading for the Super Doodle Desk Set 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.

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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