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NY J89033




October 27, 2003

CLA-2-39:RR:NC:SP:221 J89033

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

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

RE: The tariff classification of the “Hulk Adventure Desk” (style #7506) from China.

Dear Mr. Maher :

In your letter dated October 10, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The Hulk Adventure Desk consists of a portable plastic desk that is packaged for retail sale with markers, crayons, and a roll of paper. These items are classified 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 desk, which according to the cost breakdown provided with your letter, is of far greater value than any other item in the set. As you requested, the sample will be returned.

The applicable subheading for the Hulk Adventure Desk 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.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with Customs. If you are an authorized importer of this product we recommend notifying your local Customs office prior to importation.

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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