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NY M80852




February 17, 2006

CLA-2-96:RR:NC:2:224 M80852

CATEGORY: CLASSIFICATION

TARIFF NO.: 9611.00.0000

Mr. Armando Rivas
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a Hello Kitty Art Studio from China

Dear Mr. Rivas:

In your letter dated February 3, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as a Hello Kitty Art Studio, item number 486806. The product is comprised of the following components: 12 markers, 16 crayons, 16 stamps, 1 glue stick, 1 paper pad, 25 paper clips, 5 watercolor paints, 100 stickers, 7 stencils, 1 paint brush, 1 ink pad, 1 stamp holder, 1 multi-colored pencil, 1 scented eraser, 1 lead pencil, and 1 sharpener. The sample will be returned, as requested by your office.

The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the stamp portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Hello Kitty Art Studio, item 486806, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Tom McKenna at (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director,

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