CLA-2-32:S:N:N7:236 893015
Mr. Tom Oskamp
Ecstasy Crafts
R.R.#1 Shannonville
Ontario, Canada K0K 3A0
RE: The tariff classification of a Craft Set (Working with Parchment Paper) assembled in Canada.
Dear Mr. Tom Oskamp:
In your letter dated November 30, 1993, you requested a tariff classification ruling.
The prospective import, Craft Set- Working with Parchment Paper is a craft set designed to allow hobbyists to make their own greeting cards and invitations by tracing patterns onto the parchment paper and performing various other steps, such as coloring, embossing, cutting, folding and so forth.
The kit consists of the following materials:
Item Classification
Ink 3215.90.1000
Paint 3209.90.0000
Felt Pad 5602.10.9090
Parchment Paper 4823.59.4040
together with
patterns and
instructions
In our opinion, this kit is a set in which parchment paper together with patterns convey the essential character of the kit (GRI 3 (b)).
The applicable subheading for the Craft Set (Working with Parchment Paper and Pattens will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of kind used for writing, printing or other graphic purpose. The duty rate will be 3 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