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NY N023830




March 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060

Ms. Kathleen Root
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of “Cool Foam Poster Art Kits” from China.

Dear Ms. Root:

In your letter dated February 21, 2007, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling.

Five sample Cool Foam Poster Art Kits, item #AB6017, were provided with your letter. Each kit consists of a foam plastic base, foam stickers and one tube of glitter glue. The foam stickers are self-adhesive, and they come in various sizes and shapes. They are designed to be placed on the foam base to create the picture outlined on the foam base. The kits are packaged for retail sale, and the items within each kit are classified together as a set. The essential character is imparted by the foam stickers.

The samples are being returned as you requested.

The applicable subheading for the Cool Foam Poster Art Kits 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, whether or not in rollsotherother. The rate of duty will be 5.8 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/.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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