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NY M81131




March 23, 2006

CLA-2-48:RR:NC:SP:234 M81131

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Ms. Susan E. Albatal
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a stencil kit from China.

Dear Ms. Albatal:

In your undated letter received here on March 10, 2006, you requested a tariff classification ruling.

A sample identified as a “stencil kit” (item # 343116), intended for use in poster making, was submitted for our examination. It is a retail blister pack containing 60 stencils (3” x 3"), 30 mini stencils (1½” x 1½”), and one pencil with a removable eraser/topper. The stencils and mini stencils are squares of coated paperboard incorporating die-cut, punch-out shapes representing alphabet letters, numerals, punctuation marks and other assorted symbols and shapes. The purchaser is instructed to use the stencils with the accompanying pencil to trace symbols onto poster board as desired. Paints or markers (not included) can then be employed to fill in the tracings on the poster.

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

Accordingly, the applicable subheading for the complete # 343116 “stencil kit” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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