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NY L81409




December 20, 2004

CLA-2-48:RR:NC:SP:234 L81409

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of children’s flocked paperboard “posters,” with markers for coloring, from China.

Dear Mr. Shapiro:

In your letter dated December 6, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation. Three samples were submitted for our examination and are being returned to you as requested.

The “Barbie Very Velvet Poster Set” (Item #33021) is a shrink-wrapped retail package containing a 6” x 9” sheet of white paperboard, partially coated with flock so as to form a picture or “scene,” together with 5 “mini markers” (felt-tipped pens) in assorted colors. The user is encouraged to employ the markers to color the unflocked areas of the paperboard.

The “Hot Wheels Very Velvet Poster Set” (Item #52422) is the same type of kit described above, except that the flocked paperboard sheet measures 11” x 15” and exhibits a racing-car motif. Five markers are again included.

The “Girlie Girl Very Velvet Spring-Action Poster Set” (Item #52455) is a shrink-wrapped kit containing another 11” x 15” flocked paperboard “poster” accompanied by 5 markers. However, in this instance the poster incorporates an additional feature: a die-cut, flocked paperboard shape attached to its face by means of a spring. This is meant to enhance the picture by imparting 3-D and kinetic effects.

For tariff classification purposes, the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard components.

Accordingly, the applicable subheading for all of the above-described kits will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. 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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