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NY M85033




July 31, 2006

CLA-2-49:RR:NC:SP:234 M85033

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092

Mr. Ciprian Marinescu
Schenker of Canada Ltd.
35 St. Jacques Street
Montreal, PQ H2Y 1K9
Canada

RE: The tariff classification of a child’s origami set from China.

Dear Mr. Marinescu:

In your letter dated July 12, 2006, you requested a tariff classification ruling on behalf of Mega Brands Inc. (Livingston, New Jersey).

A sample identified as a step-by-step activity book, “Origami” (Item # 8825), was submitted for our examination. It is a 9” x 10”, 36-page spiral-bound book printed with text and illustrations concerning the art of paper folding, including general information on various techniques as well as instructions for a number of specific projects that can be undertaken by the reader. The projects entail the making of folded paper items resembling animal figures and selected inanimate objects. Attached to the book is a 7” x 7” x 3/8” blister pack containing 65 sheets of paper in assorted colors, 15 sheets of “foil paper” and a number of die-cut, printed paper stickers.

For tariff classification purposes, this merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which can serve indefinitely as a reference source.

Accordingly, the applicable subheading for the complete # 8825 “Origami” set will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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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