CLA-2-96:S:N:N3:113 897300

Mr. Anthony Bonatesta
Meadows, Wye & Company, Inc.
2506 Forest Avenue
Staten Island, NY 10303

RE: The tariff classification of a FlintstonesR Fun Kit from Taiwan

Dear Mr. Bonatesta:

In your letter dated April 22, 1994, on behalf of Blaze, International, you requested a tariff classification ruling.

The merchandise is the FlintstonesR Fun Kit. The kit consists of a cardboard storage box containing 12 rubber stamps, 1 ink pad, 3 markers, 1 double-sided poster to stamp and color, 1 fun book of activities, and 1 colorful poster to display. All items are made in Taiwan, and the kit is assembled in China.

The applicable subheading for the kit will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like ... designed for operating in the hand. The rate of duty will be 5.3 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