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NY L80738




November 9, 2004
CLA-2-95:RR:NC:SP:225 L80738

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 6307.90.9889; 4823.90.8600

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of craft sets from China.

Dear Mr. Hoffacker:

In your letter dated November 2, 2004, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request:

Care Bears Friend Bear’s Friendship Necklaces and Bracelets identified as item number 326, which is a toy craft kit consisting of over 1,000 plastic beads of assorted shapes and colors, 5 bundles of embroidery thread, 3 bundles of colored lanyard cord, 2 bundles of gold and silver threads, 4 key rings, 4 clip rings, 2 sheets of stickers, and 1 instruction sheet. By following the instructions on the instruction sheet, a child 5 years of age and older will derive amusement by making their own rudimentary friendship wish bracelets, beaded jewelry, and friendship charm bracelets.

Care Bears Bedtime Bear’s Sweet Dreams Pillow identified as item number 327, which is a set designed for a child 4 years of age and older that consists of 1 heart-shaped pillow, 1 star-shaped pillow, 4 glitter glues, 2 markers, 15 assorted rhinestones, 1 bag of polyester filling, 40 assorted beads, 3 yards of rainbow string, 2 bundles of embroidery thread, and 1 instruction sheet. Although described as pillows, they are merely perforated pillow shells made of textile and incapable of supporting the head and neck. The pillow shells will be filled with the polyester filling and glued closed. The heart-shaped pillow measures approximately 10 inches in height and 12” across and depicts a bear holding balloon hearts next to the words “Share Some Fun.” The star-shaped pillow measures approximately 10” in height and 12” across from point-to-point and depicts a sleeping bear next to the words “Sweet Dreams.” In our opinion, the essential character of the set is imparted by the pillow shells. GRI 3(b) noted. The pillows can be decorated, or used without decoration.

Care Bears Good Luck Bear’s Treasure Boxes identified as item number 331, which is a set designed for a child 4 years of age and older that consists of 3 cardboard treasure boxes, 15 assorted rhinestones, 2 glitter glues, 4 markers, 6 sheets of stickers, 6 paints, 1 paint brush, white glue, and 1 sheet of instructions. Each box measures approximately 2” in height and 5” in diameter with a lid depicting an outline of a Care Bear. The child will paint these outlined bears in addition to decorating the outside of the boxes with the other components in the set. In our opinion the cardboard treasure boxes impart the essential character of the set. GRI 3(b) noted.

The applicable subheading for the Care Bears Friend Bear’s Friendship Necklaces and Bracelets identified as item number 326, 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 Care Bears Bedtime Bear’s Sweet Dreams Pillow identified as item number 327, will be 6307.90.9889, HTS, which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." The rate of duty will be 7% ad valorem.

The applicable subheading for the Care Bears Good Luck Bear’s Treasure Boxes identified as item number 331 will be 4823.90.8600, HTS, which provides for other (than certain enumerated) articles of paper or paperboard. The rate of duty will be Free.

We are unable to issue a ruling on the Tenderheart Bear’s Paint – Your – Own Care Bears identified as item number 329. Although you describe the Care Bears as being made of “plastic”, please identify the composition of the product. Is it plaster? Is it stone? If stone, identify the type of stone, i.e., marble, limestone, etc. Does the product consist of agglomerated stone, i.e., stone material agglomerated with binders such as plastics or cement? If agglomerated stone, provide the percentage by weight of the stone and the percentage by weight of the binding material. Identify the stone within the agglomerated product. It is not sufficient to describe this material as “calcium carbonate”, since calcium carbonate can be derived from natural stone, a mineral source other than stone or a synthetic chemical Therefore, if the product consists of calcium carbonate blended with a binding material you must indicate whether derived from natural stone, a mineral source other than stone or a synthetic chemical.

Should you still wish a binding ruling on this item, please submit the information requested above along with the other material/sample we have returned to you.

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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