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NY L80348




October 22, 2004
CLA-2-95:RR:NC:SP:225 L80348

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Swirl Paint Art Set” from China.

Dear Ms. Aldinger:

In your letter dated October 14, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Swirl Paint Art Set” identified as item number 938009. The item consists of a circular plastic bowl that measures approximately 2 inches in height and 4-1/4 inches in diameter, 1 card, and 3 vials of paint (red, yellow, and green). To use, a child 4 years of age and older places the card into grooves in the center of the bowl and locks it into place. Pulling a yellow lever on the side of the bowl sends the bowl spinning, which in turn spins the swirl card. While the card is spinning, the child squeezes a few drops of paint onto the card, where the spinning motion causes the paint to be distributed in a "swirl" pattern over the card. The three paints can be used separately or together to "create" colorful abstract patterns. The item is a toy that provides frivolous amusement for a child who is “creating” his/her own greeting card. No painting skill is required. The item is packaged on a hanging illustrated blister card.

     Your sample is being returned upon your request.

The applicable subheading for the “Swirl Paint Art Set” identified as item number 938009 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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