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NY L80695




November 18, 2004

CLA-2-49:RR:NC:SP:234 L80695

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Ms. Jill Anderfuren
Marshall, Gerstein & Borun LLP
233 S. Wacker Dr., 6300 Sears Tower
Chicago, IL 60606-6357

RE: The tariff classification of a child’s scroll from China.

Dear Ms. Anderfuren:

In your letters dated July 27 and November 1, 2004, you requested a tariff classification ruling on behalf of SoftPlay, Inc.

A sample resembling a roll of 35-mm photographic film was submitted for our examination. It consists of a flexible, opaque, printed plastic strip, approximately 34 mm wide by three feet long, that has been wound onto a spool inside a cylindrical, molded-plastic canister. The printing (which, in the case of the submitted sample, consists of textual matter, i.e., jokes and riddles, with illustrations) can be viewed by pulling the strip partly out of the canister through a slot provided for that purpose. A small plastic crank at one end of the canister can be turned to retract the strip.

The canister containing the printed strip is in turn presented inside a separate case, which is simply a slightly larger cylindrical container made of molded plastic. This container features a snap-on lid having a plastic clip attached to its exterior. You state that the purpose of the clip is to allow the user to attach the complete product to other objects such as backpacks, purses, belt loops, etc.

You indicate that the product will be marketed to children, and that while the submitted sample contains jokes and riddles, it is anticipated that other versions will contain stories. It appears that in all instances the essential nature and use of the product will derive from its printed content.

The applicable subheading for the above-described printed scroll with canister, case and clip will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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