Mr. Timothy F. Buntel
1027 Newport Avenue
P.o. Box 1059
Pawtucket, Rhode Island 02862-1059
RE: The tariff classification of a sand craft set from Mexico.
Dear Mr. Buntel:
In your letter dated January 5, 1995, you requested a tariff
classification ruling regarding a sand craft set.
The "Fantastic Sand Surprises Design Making Set," item
8538.00, is used by a child to create sand designs. The set
includes a battery operated plastic spinner with a removable
plastic lid, four 3.17 oz. bottles of sand, thirteen plastic
design shapes, two plastic display stands, rubber pads and
stickers/label sheet, instructions and a cord which may be used
to hold a sand design necklace.
The applicable subheading for the sand craft set will be
6815.99.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of stone or of other mineral
substances (including articles of peat), not elsewhere specified
or included: Other: Other. The rate of duty will be 3.6 percent
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
Jean F. Maguire
New York Seaport