CLA-2-68:S:N:N3:226 805760

Mr. Timothy F. Buntel
Hasbro, Inc.
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 ad valorem.

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 transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport