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NY N006844




March 9, 2007

CLA-2-39:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 9609.90.8000

Ms. Senta Schreiber
BDG International Inc.
840 Tollgate Road
Elgin, IL 60123

RE: The tariff classification of the Toddler Hospitality Kit and crayons from China.

Dear Ms. Schreiber:

In your letter dated February 6, 2007, on behalf of Solo Cup Operating Corp., you requested a tariff classification ruling.

The Toddler Hospitality Kit consists of a disposable plastic placemat that is printed with a design that can be colored in, 4 triangular shaped crayons, and an individually wrapped Sani-Hands antimicrobial alcohol gel hand wipe. You state in your letter that the placemat is made of paper, but the sample is made of plastic sheeting. The plastic placemat is self-adhesive along the borders so that it can be secured to a tabletop or other flat surface. The placemat, crayons and hand wipe are packaged together for retail sale and will be classified as a set in the tariff provision applicable to the article which imparts the essential character. The essential character is imparted by the plastic placemat.

You will also import the crayons separately as a set of four different colored “crayangle” crayons in a paper box. The triangular shape prevents the crayons from rolling off the table.

The applicable subheading for the Toddler Hospitality Kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the crayons, when imported separately from the kit, will be 9609.90.8000, HTSUS, which provides for pencilscrayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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/.

You have also requested a ruling for the Baby Hospitality Kit and for a moist towelette. We need additional information before we can classify these items. For the Baby Hospitality Kit provide a breakdown showing individual costs for the plastic placemat, the bib and the Sani-Hands Wipe. For the moist towelette, provide a complete chemical breakdown showing the percentage by weight of each component.

The placemat was destroyed during examination. The remaining samples are being returned as you requested.

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 Joan Mazzola at 646-733-2023.

Sincerely,

Robert B. Swierupski
Director,

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