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NY N027034




May 13, 2008

CLA-2-48:OT:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600

Ms. Leola De Boer
Air Commerce Customs Brokers, Inc.
855 South 192nd Street, Suite 900
SeaTac, WA 98148

RE: The tariff classification of a poster paint set from China

Dear Ms. De Boer:

In your letter dated April 24, 2008, you requested a tariff classification ruling on behalf of your client, Peachtree Playthings.

A sample was submitted for the Disney Princess Poster Paint Set entitled “Enchanted Tales” which will be returned to you as requested. The set includes two 8” x 10” posters, six water-based paints and one plastic paint brush. The posters are made of coated paperboard and feature the Disney princesses. The non-toxic paints are in a six pot interconnected plastic container. The paints and brush are conveniently fitted into the cardboard packaging. For classification purposes, the items are “goods put up together for retail sale”.

The applicable subheading for the poster paint set will be 4823.90.8600 Harmonized Tariff Schedule of the United States (HTSUS), which provides for (non-enumerated) articles of paper or paperboard. 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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