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NY M84094




June 29, 2006

CLA-2-61:RR:NC:TA:354 M84094

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.92.6420

Ms. Christi L. Dietrick
PAK’s Education, Inc.
6245 Red Fox Road
Pendleton, IN 46064

RE: The tariff classification of a practice keyboard and keyboarding gloves from China.

Dear Ms. Dietrick:

In your letter dated June 1, 2006, you requested a classification ruling.

The submitted sample, referred to as “The PAK”, consists of keyboarding gloves and a practice keyboard packaged together for sale. “The PAK” is used to enable children to practice keyboarding while using the gloves in a variety of settings (at daycare, at home, in school, etc.). The practice keyboard consists of a 4-1/2” by 10-1/2” sheet of plastic foam approximately 1/8” thick having a laminated, plastic-coated paper face. The coated-paper face has been lithographically printed (with rectangles, numbers, letters of the alphabet, etc.) to resemble the keyboard of a typewriter or personal computer. The half-fingered gloves are constructed of a 92% cotton 8% spandex jersey fabric. Keyboard alphabet letters and punctuation characters are printed across the glove backside on the corresponding lower finger area. The gloves feature a hemmed bottom.

The practice keyboard and the keyboarding gloves are considered to be a set for tariff classification purposes. Since neither the practice keyboard nor the pair of gloves imparts the essential character of this set, under GRI 3(c) the set will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, the set is classifiable under the heading for the glove. Accordingly, the set is classifiable in subheading 6116.92.6420, HTSUS.

The applicable subheading for “The PAK” will be 6116.92.6420, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . jersey type, brushed or napped fabric. The duty rate will be 23.5 percent 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/.

The gloves of “The PAK” fall within textile category designation 331. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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