The tariff classification of "Color and Frame" sets (paperboard frames with printed pictures and crayons), from India.

NY 884771 April 6, 1993 CLA-2-48:S:N8:234 884771 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Dana L. Trout Trans-Trade, Inc. P.O. Box 612369 DFW Airport, Texas 75261-02369 RE: The tariff classification of "Color and Frame" sets (paperboard frames with printed pictures and crayons), from India. Dear Ms. Trout: In your letter dated April 1, 1993, on behalf of Creative Manufacturing International (Arlington, Texas), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It consists of a 10" x 12" paperboard picture frame and four different line drawings printed on 8" x 11" sheets of paper. A child can color one of the drawings, insert it into the frame and hang it up on a wall. It appears that the user may also interchange pictures, since the frame folds open and shut, and has interior adhesive closure strips of a kind that might be reusable. Your letter and the packaging literature indicate that the set will be imported either with or without a box of four crayons. The applicable subheading for the "Color and Frame" sets, either with or without crayons, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 5.3%. Articles classifiable under subheading 4823.90.8500, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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