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NY N026491




May 13, 2008

CLA-2-49:OT:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of an activity set from China

Dear Ms. Root:

In your letter dated April 18, 2008, you requested a tariff classification ruling on behalf of your client, Big Lots Stores Inc. of Columbus, Ohio.

You submitted a sample designated as the Disney High School Musical Magnetic Locker Activity Set which will be returned to you as requested. The set will be packaged ready for retail sale in a cardboard box and see-thru plastic window. The set is comprised of the following items:

One activity pad
Three snap together frames
Four mini markers
One glitter glue
Three sticker sheets
Three adhesive magnet strips

The activity book contains twenty printed pages which includes creative ideas and activities to decorate and create personalized frames using the above mentioned items included with the set. The kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the activity book which serves as the focal point for the drawing, coloring and decorating activities.

The applicable subheading for the activity set will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books. 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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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