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NY M85634




August 10, 2006

CLA-2-95:RR:NC:SP:225 M85634

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Tracey Jackson
HSN
1 HSN Drive
St. Petersburg, FL 33729

RE: The tariff classification of a “Color and Create Your Own Castle Kit” from China.

Dear Ms. Jackson:

In your letter dated July 31, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Color and Create Your Own Castle Kit” (no item number), which consists of cardboard castle pieces (2 side pieces, 2 end pieces, 1 roof piece and 1 tower piece), 20 washable markers, 200 castle themed stickers, 200 plastic castle gems, silver and gold glitter glue and instructions packaged together for retail sale. The castle pieces are cut to join together via tabs and slots to form a complete freestanding castle that serves as a toy playhouse for a child. The finished castle can also be colored with the markers and decorated with the stickers, gems and glitter glues.

Although you suggest classification of the “Color and Create Your Own Castle Kit” as a toy set under 9503.70.0000, HTSUS, this office believes the more appropriate classification would be as a toy under 9503.90.0080, HTSUS. The toy castle is the dominant item in terms of size, bulk, cost and ultimate use as a playhouse and imparts the essential character of the set. The markers, stickers, gems and glitter glue merely serve to accessorize the completed castle.

The applicable subheading for the “Color and Create Your Own Castle Kit” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." 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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