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NY K82478




January 22, 2004
CLA-2-95:RR:NC:SP:225 K82478

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Joann Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of “Arts & Crafts Swirl Art” from China.

Dear Ms. Mosqueda:

In your letter dated January 9, 2004, you requested a tariff classification ruling.

You submitted a sample of “Arts & Crafts Swirl Art” identified as item number 1317. The item consists of a circular plastic bowl that measures approximately 2 inches in height and 4-1/4 inches in diameter, 5 swirl cards, and 3 vials of paint (red, yellow, and blue). To use, a child 4 years of age and older selects a color of paint, places a swirl card in the center of the bowl, and pulls a lever on the side of the bowl. This sends the bowl spinning, which in turn spins the swirl card. While the page is spinning, the child squeezes a few drops of paint onto the paper, where the spinning motion causes the paint to be distributed in a “swirl” pattern over the paper. The three paints can be used separately or together to “create” colorful abstract patterns. The item is a toy intended to provide frivolous amusement for a child, with no painting skill required. The item is packaged in plastic on a hanging blister card.

The applicable subheading for the “Arts & Crafts Swirl Art” identified as item number 1317 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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