The tariff classification of a "Magicolors Blast Activity Kit" from China

NY K83153 March 11, 2004 CLA-2-85:RR:NC:1:112 K83153 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Kevin Mahler International Freight Forwarders 181 South Franklin Avenue Valley Stream, NY 11581 Dear Mr. Mahler RE: The tariff classification of a “Magicolors Blast Activity Kit” from China Dear Mr. Mahler: In your letter dated February 11, 2004, on behalf of Rose Art Industries, Inc., you requested a tariff classification ruling. As indicated by the submitted sample and information, the “Magicolors Blast Activity Kit”, identified as item number 4996, is a product that is used by children to paint various designs and pictures with the use of a stencil. The kit consists of a battery operated spray unit, ink cartridges, stencils, a storage tray, and paper. The applicable subheading for the “Magicolors Blast Activity Kit”, item number 4996, will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division