The tariff classification of a children's temporary tattoo kit and a magic kit, from Canada.

NY A85857 August 1, 1996 CLA-2-49:RR:NC:GI:234 A85857 CATEGORY: Classification TARIFF NO.: 4901.99.0092; 9505.90.2000 Mr. Stephen W. Marlow Tower Group International, Inc. 205 West Service Road Champlain, N.Y. 12919 RE: The tariff classification of a children's temporary tattoo kit and a magic kit, from Canada. Dear Mr. Marlow: In your letter dated July 17, 1996, on behalf of Somerville House (Toronto, Canada), you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first item, identified as "Tattoo You!", is a children's activity kit consisting of a 24-page paperbound book, five 3" x 4" sheets bearing assorted printed transfers (decalcomanias), and four small make-up crayons. The book contains illustrated text concerning the history of tattooing and the ways in which the reader can use the accompanying decals and crayons to create his or her own "temporary tattoos." The decals are in the form of whimsical, black-and-white line drawings (of animals, skeletons, etc.). The book, in addition to relating interesting facts about the objects portrayed, offers suggestions on how to use the crayons to color the "tattoos" after they have been applied to the skin using water and pressure. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, we find that the above-described articles (which will be packaged together in shrink wrap) constitute "goods put up in sets for retail sale," and that the essential character is imparted by the book. Accordingly, the applicable subheading for the "Tattoo You!" kit will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free. The second item, identified as "Henry Gordon's Magic Show," is a printed cardboard carton containing a magic wand, fold-out top hat, dice, cards, paper, envelopes, foam balls, rope, purse, fake thumb, scarf and instruction book. The book contains step-by-step directions for several magic tricks as well as guidelines on performing your own magic show. The kit is designed to entertain children of ages 8 and up. The applicable subheading for "Henry Gordon's Magic Show" will be 9505.90.2000, HTS, which provides for magic tricks and practical joke articles; parts and accessories thereof. The rate of duty will be free. 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division