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NY J88326




September 12, 2003

CLA-2-95:RR:NC:SP:225 J88326

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of “Fuzzy® Candle Art” from China.

Dear Mr. Maher:

In your letter dated September 4, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.

You submitted a sample of “Fuzzy® Candle Art” identified as style number 1395. The toy craft kit consists of 4 glass cups, 5 colored markers, 6 Fuzzy® Wraps, sequins, glitter glue, packets of green, yellow, blue, and purple granular wax, wicks, and a sheet of instructions. To make a candle, a child will color and decorate a Fuzzy® Wrap using the colored markers, sequins, and glitter glue, peel off the wrap’s adhesive backing and affix it around the glass cup. The glass cup is then filled with the colored granular wax and a wick is inserted into the center of the wax, forming a candle. A child may vary the designs of the candles by filling the various candleholders with more than one colored wax powder and swirling the powder. The articles, when imported retail packed, work together to create an educational toy craft kit classifiable in Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for the “Fuzzy® Candle Art” identified as style number 1395 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.

Your sample is being returned upon your request.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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