CLA-2-95:S:N:N8:225 885655
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co.
15 Park Row
New York, New York 10038
RE: The tariff classification of a plastic template set from China
Dear Ms. Shoule:
In your letter dated May 4, 1993, you requested a tariff
classifica- tion ruling on behalf of your client F.W. Woolworth,
Co.
The two samples submitted with your inquiry, "Cyborg Body
Works" and "Fashion Designer Portfolio Drawing Set", are identified
by item number 8090. The first product "Cyborg Body Works"
consists of 12 double-sided, plastic templates, 12 colored pencils,
2 crayons, paper and a plastic holder. The plates come in sizes
less than 4 1/2 by 3 1/2 inches. They have various raised designs
on both sides. The holder measures 9 1/2 by 6 inches and, in
addition to serving as a storage case for the templates and
crayons, serves as a work area for coloring. The holder functions
by placing a piece of paper over the template and inserting both
under a plastic frame. The frame holds all items in place and by
rubbing a crayon over the paper an outline of the desired picture
is obtained. With the outline established the template may be
removed and the child may color the picture.
Both items are identical in nature with the only difference
being in design sketches. The "Cyborg Body Works" contains various
templates representing robotic like figures and the "Fashion
Designer Portfolio Drawing Set" comprises illustrations depicting
female figures in various wardrobe. Your samples are being
returned as requested.
The applicable subheading for the "Cyborg Body Works" and the
"Fashion Designer Portfolio Drawing Set" will be 9503.70.8000,
Harmonized Tariff
Schedule of the United States (HTS), which provides for other toys,
put up in sets or outfits, and parts and accessories thereof:
other: other. The duty rate will be 6.8 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport