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NY K87596




July 26, 2004
CLA-2-32:RR:NC:SP:236 K87596

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 9503.70.0000; 9503.90.0080; 9609.90.8000

Ms. Lorrie Heavey
ATE Logistics,Inc.
855 South 192nd, Suite 900
SeaTac, Washington 98148

RE: The tariff classification of Glitter Squeeazy Fun Paint Strip, 50 pc. Shaped Case-Cat Coloring Set; Fun with Felt Kit; Paint and Stamp Art Kit and Color Your Own Fort Playhouse from China

Dear Ms. Heavey:

In your letter dated July 2, 2004, on behalf of your client, Mayfair Artist, LLC, you requested a tariff classification ruling.

The samples submitted were as follows:

The Glitter Squeeazy Fun Paint Strip consists of a strip of 6 hearts shaped pouches contain non-toxic glitter paint. Each of the 6 pouches has plug on the back for access to the paints. In your letter, you indicated that these squeeazy comes in various shapes, such as hearts stars and rounds. Each strip comes with the same 6 colors of paint: purple, yellow, green, orange, blue and red.

The 50 piece Shaped Case-Cat Coloring Set is a plastics container shaped like a cat’s head that is vacuum-formed to fit contents. The 50 pieces consists of, 12 colored pencils, 12 crayons, 12 fiber tipped pens, 12 oil pastel sticks, 1 cat-shaped note pad and the case. In your letter, you indicated that you may also import this as a dog.

The Fun with Felt Kit consists of 1 marker, 1 glue pen, 8 assorted sheets of felt, 25 felt shapes, 15 chenille stems, 3 glitter glues, 1 puff paint, 60 feathers, 20 google eyes all packed in a plastic storage case with several compartments to store and organize the craft supplies. This kit also comes with an 8-page booklet that shows not only projects that can be done with felt, but also other creative kits.

The Paint and Stamp Art Kit consists of 6 sponge stamps, 5-30 ml poster paints, 10 paint able page, 1 paint brush, 1 sponge brush all packed in multi –compartment plastic storage case.

The Color Your Own Fort Playhouse consists of 5 washable markers, and a folded cardboard ”child-sized” fort that can be unfolded to be freestanding, though some assembly is required. The cardboard is white with black markings denoting the details for the fort.

The applicable subheading for the Paint and Stamp Art kit and the Glitter Squeeazy Fun Paint Strip will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets: 6.5 percent on the entire set.

The applicable subheading for the Fun with Felt Kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free. The applicable subheading for the Color Your Own Fort Playhouse 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.

The applicable subheading for the 50 piece Shaped Case-Cat or Dog Coloring Set 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.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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