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NY K82908




February 17, 2004
CLA-2-96:RR:NC:2:224 K82908

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000; 9611.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of 4 Wiggles Sets from China

Dear Mr. Hoffacker:

In your letter dated January 28, 2004, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client.

You are requesting the tariff classification on 4 items as follows: The Wiggles Crayon Toppers Set (crayons, coloring book and toppers), item # 47583, The Wiggles Stampers Set (stamps, crayons and stamp pad), item # 47592, The Wiggles Coloring Activity Set (crayons, sharpener and coloring book), item # 47657, and The Wiggles Stamper Activity Set (stamps, crayons, stamp pad and cut-out frame), item # 47621. The samples will be returned, as requested.

The first item, The Wiggles Crayon Toppers Set (item # 47583) is made up of two components which perform equally important functions, as a toy (the toppers) or as a coloring kit (the crayons and the coloring book). Therefore, GRI 1 cannot be used as the basis for classification. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. The competing headings for the Crayon Toppers Set are 9609, HTS, which provides for the crayons and 9503, HTS, which provides for the toy toppers. The Wiggles Crayon Topper Kit, item # 47583, is considered a set and is classified, on the basis of GRI 3 (c), in Chapter 96 of the HTS.

The second, third and fourth items (#’s 47592, 47657 and 47621) are made up of various components. Again, no one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

This office considers items 47592, and 47621 to be sets with the essential character imparted to the set by the stamp portion of each of these items. Items 47592 and 47621 will therefore be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b), under the heading for stamps.

Item 47657 is considered a set with the essential character imparted to the item by the crayon portion of the set. Item 47657 will be classified in Chapter 96 in the heading for crayons, in accordance with GRI 3 (b).

The applicable subheading for the Wiggles Crayon Set, item # 47583 and the Wiggles Coloring Activity Set, item # 47657, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.

The applicable subheading for the Wiggles Stampers Set, item 47592, and the Wiggles Stamper Activity Set, item 47621, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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