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NY K84836




April 8, 2004

CLA-2-35:RR:NC:SP:237 K84836

CATEGORY: CLASSIFICATION

TARIFF NO.: 3407.00.2000; 3213.10.0000; 4202.92.4500; 9017.20.8080; 9608.20.0000; 9609.90.8000

Mr. Joe Hoffacker
BARTHCO Trade Consultants
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153

RE: The tariff classifications for Item# 89090 Dough Fun Super Pack modeling paste set and Item# 89100 Dough Fun Super Pack components from China.

Dear Mr. Hoffacker:

In your letter dated March 29, 2004, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling. Your samples are being returned.

Item# 89090 Dough Fun Super Pack modeling paste set consists of 6 plastic flip-top jars of modeling dough, 1 plastic tooling knife, 6 plastic shape-cutter molds, 4 plastic 3-D molds, 1 plastic puncher, 1 plastic roller with 4 plastic pattern-cutters and 1 plastic zipper bag. The modeling dough imparts the essential character of the set.

The applicable subheading for Item# 89090 Dough Fun Super Pack modeling paste set 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 will be free.

Item# 89100 Super Value Pack consists of 8 semi-moist colors with a brush in a plastic box, 8 felt tipped markers, 24 color crayons, 12 color chalks, 8 plastic stencils and 1 plastic zipper bag. Item # 89100 is not considered a set for customs purposes, because the components do not meet a particular need or carry out a specific activity. Therefore, each component will be classified separately in its own appropriate heading.

The applicable subheading for the semi-moist colors with a brush in a plastic box will be 3213.10.0000, HTSUS, which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pan or in similar forms of packing: colors in sets. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the plastic zipper bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags of sheeting of plastics with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the plastic stencils will be 9017.20.8080, HTSUS, which provides for drawing, marking-out or mathematical calculating instruments: other: other. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the felt tipped markers will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the crayons and chalk will be 9609.90.8000, HTSUS, 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.

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

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