CLA-2-95:S:N:N8:225-896845

Mr. Terence Baird
Gondwana International Ltd.
P.O. Box 5776
6 Jutland Street
Dunedin, New Zealand

RE: The tariff classification of a craft paper making kit from New Zealand

Dear Mr. Baird:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 8, 1994, received in this office on April 12, 1994.

DESCRIPTION OF MERCHANDISE : The "Paper Recycling Kit" includes 2 wooden frames, 1 piece of netting, 1 plastic mesh, 1 sheet of stickers, 1 collapsible water tub, 2 instruction sheets 8 cardboard sheets, 1 die-cut stencil and 1 sponge. All the articles work together to form a paper making craft kit. They will be imported in a closed retail box.

HTS PROVISION : 9503.70.8000

HTS SUBHEADING : Other toys, put up in sets or outfits, and parts and accessories thereof: other: other.

RATE OF DUTY : 6.8 percent ad valorem

2

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