CLA-2-95:OT:RR:NC:N4:424

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of “Stick Ums Magic Sculpting Sticks” from China

Dear Ms. Aldinger:

In your letter dated April 14, 2010, you requested a tariff classification ruling.

A sample of the “Stick Ums Magic Sculpting Sticks,” item # 9006885, was submitted with your inquiry. The item is comprised of 300 sticks in 6 colors, a design guide color poster which doubles as an instruction sheet and 6 three-dimensional design forms. The sticks are composed of wax-based polymer, yarn, paper and plastic and will adhere to each other without the need of glue or other adhesive. The product is designed for children of five years of age and older who will derive amusement while creating miniature sculptures from the brightly colored sticks.

The applicable subheading for the “Stick Ums Magic Sculpting Sticks” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 James Forkan at (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division