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NY K84290




March 17, 2004

CLA-2-34:RR:NC:SP:237 K84290

CATEGORY: CLASSIFICATION

TARIFF NO.: 3407.00.2000; 4414.00.0000

Ms. Lesa R. Hubbard
JCPenney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75031-0001

RE: Tariff classification of a pet paw print/photo frame with modeling clay from China.

Dear Ms. Hubbard:

In your letter dated March 9, 2004 you requested a tariff classification ruling. Your Lot # 045-9358 Pet Paw Print Frame set consists of a cellophane wrapped slab of white art clay (210 grams) and two black rectangular-shaped folding wood photo frames (8”L x 6”W) with glass display areas, white bone-shaped name plates and metal hinges, retail packed in a printed paperboard box with instructions on molding and displaying a pet’s paw print and photo. Your sample is being returned.

Although sold as a set, the above items are not considered a set for Customs purposes, because they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

The applicable subheading for the modeling clay will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for modeling pastes, including those put up for children’s amusement. The rate of duty is free.

The applicable subheading for the folding wood photo frame will be 4414.00.0000, HTSUS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty is 3.9 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division


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