The tariff classification of Sparkle Art from China

N030697 July 11, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Sparkle Art from China Dear Mr. Crago: In your letter dated June 2, 2008, you requested a tariff classification ruling. You submitted a sample designated as Item Number A068KA00768, Sparkle Art, for our examination that will be returned to you as requested. The set includes one die-cut paper stencil, four multi-colored background sheets of coated paper and two wooden design tools (for scratching the coated paper through the die-cut stencils). The stencil sheets measure approximately 6¼” (w) x 10” (l). The set is packaged in a flat, paperboard retail carton and the instructions and contents are printed on the back of the package. For tariff classification purposes, this product will be considered “goods put up in sets for retail sale” whose essential character is imparted by the die-cut paper stencils, which provide a focal point for the suggested activity. The applicable subheading for the Sparkle Art will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than previously specified and enumerated) articles of paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division