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NY M82261




April 27, 2006

CLA-2-95:RR:NC:SP:225 M82261

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Moncy Nabors
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a Crunch Art Kit from China.

Dear Ms. Nabors:

In your letter dated April 17, 2006, you requested a tariff classification ruling.

You submitted a sample of a Crunch Art Kit identified as lot number 671-0523, which is being returned upon your request.

The toy kit consists of assorted colored fabric squares and assorted colored, sized, and shaped pipe cleaners, foam boards with stenciled pictures, plastic frames, a “crunch” tool (a bullet shaped plastic tool that measures approximately 1” in diameter and 3-1/2” in length, with a plastic point at one end) and an illustrated two-sided instruction sheet that are packaged together for retail sale.

To use, one places a fabric square on a foam board, presses the tip of the “crunch” tool into the center of the fabric square and pushes down hard into the foam, thereby affixing the fabric to the foam. Decorations can be applied via the “crunch” tool and the completed “art” placed inside a plastic frame and displayed. By following the instructions, a child five years of age and older can derive amusement by creating tropical fish, sailboat and flower “art.” No previous artistic knowledge is required.

The applicable subheading for the Crunch Art Kit identified as lot number 671-0523 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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