The tariff classification of a toy needlework set with partsfrom China, Hong Kong, India and Taiwan, assembled inChina

NY 890326 September 27, 1993 CLA-2-95:S:N:N8:225-890326 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Ms. Janet B. O'Neal Radix Group International, Inc. The Koger Center Building 11 Suite 218 Norfolk, VA 23502 RE: The tariff classification of a toy needlework set with parts from China, Hong Kong, India and Taiwan, assembled in China Dear Ms. O'Neal: 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 : September 1, 1993 ON BEHALF OF : Best Products Co., Inc. DESCRIPTION OF MERCHANDISE : The toy needlework craft set is referred to as "McCall's Box Tops". The set consists of three plastic boxes with open tops, plastic canvas grids, a plastic tapestry needle, precut yarn and instruc- tions. Needlework is performed on the plastic grid and then inserted into the box top to complete a decorative cover. HTS PROVISION : Other toys, put up in sets or outfits, and parts and accessories thereof: other: other HTS SUBHEADING : 9503.70.8000 RATE OF DUTY : 6.8 percent ad valorem 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