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NY L85705





June 22, 2005

CLA-2-95:RR:NC:SP:225 L85705

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 4823.90.6600; 4820.50.0000

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

RE: The tariff classification of kits from China.

Dear Ms. Heavey:

In your letter dated June 10, 2005, on behalf of Mayfair Artist, LLC, you requested a tariff classification ruling.

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

Groovy Cool Card Design Kit (no item number) is a toy craft kit that consists of 5 different shaped cards with 5 envelopes in matching colors, 3 glitter glues, assorted plastic beads, alphabet stickers, plastic sequins in various shapes, 50 foam shapes, man-made fiber satin ribbon, 6 felt-tipped markers, beading string, and an instructional “idea” sheet packaged together inside a purse-shaped pink container with a plastic handle. Suggested activities include making simple greeting cards and envelopes and decorating them with the glitter glue, beads and sequins, and creating additional art projects. All of the components are intended to stimulate a child’s creative senses in fashioning their own designs or following those offered on the “idea” sheet.

Groovy Fab Fur Frame & Mirror Kit (no item number) is a kit that contains 2 paperboard picture frames, 1 mylar mirror, 1 plastic picture cover, 2 glitter glues, 1 regular glue, 2 paints, 3 picture frame sized swatches of fake fur, and an instructional “idea” sheet packaged together inside a purse-shaped green container with a plastic handle. The components are used to decorate the frames. Although you suggest classification in 9503.70.0000 as an educational toy, the only activity is gluing the fabric to the frames. Therefore, the kit is not a toy designed primarily to amuse, but merely a decorative undertaking.

Groovy Wish Bottle Jewelry Kit (no item number) is a toy craft kit that consists of 5 tiny glass “wish bottles”, 2 glitter glues, 2 bags of plastic beads with beading string, alphabet stickers, tiny paper notes for recording wishes, man-made fiber satin ribbon, 2 gel pens, and an instructional “idea” sheet packaged together inside a purse-shaped red container with a plastic handle. Suggested activities include writing and decorating secret messages and placing them in the “wish bottles” and making necklaces or bracelets from the “wish bottles.” All of the components are intended to stimulate a child’s creative senses in fashioning their own designs or following those offered on the “idea” sheet.

Groovy Scrapbook Design Kit (no item number) is a kit that consists of a spiral notebook (31 pages), 2 glitter glues, 50 foam shapes, alphabet stickers, assorted plastic sequin shapes, 6 felt tipped markers, a plastic butterfly star, heart and flower beads with beading string, regular glue, man-made fiber satin ribbon, and an instructional “idea” sheet packaged together inside a purse-shaped purple container with a plastic handle. The components are used to decorate the scrapbook.

The applicable subheading for the Groovy Cool Card Design Kit and the Groovy Wish Bottle Jewelry 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 Groovy Fab Fur Frame & Mirror Kit 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.

The applicable subheading for the Groovy Scrapbook Design Kit will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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