CLA-2-96:RR:NC:2:224 J89813
Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave
Los Angeles, CA 90045
RE: The tariff classification of a Posh Velvet Fantasy Set Extravaganza from China
Dear Ms. Gomez:
In your letter dated October 10, 2003, you requested a tariff classification ruling, on behalf of Lisa Frank, Inc., your client.
You are requesting the tariff classification on an item that is described as a Posh Velvet Fantasy Set Extravaganza. The kit includes the following parts: a posh velvet paper lantern, a posh puzzle, posh notebooks, sequins, sticker gems, poster, posh dress notepad, markers, colored pencils, a stamp set, stamp pad, erasers, a pencil sharpener, a metal pin, glitter tubes, beads, gem stones, pipe cleaners, rainbow cording, metal key ring, and metal wire. You have not requested the return of your sample.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.
The Posh Velvet Fantasy Set Extravaganza, item # P2235, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. It would not be classified in the provision for toy sets (9503.70.0000) because it entails jewelry making, drawing, and stamping. The contents must be classified separately.
The applicable subheading for the paper lanterns, posh note cards, flocked die-cut stationery designs, and the Posh poster of item P2235 will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of coated paper or paperboard. The rate of duty will be 0.6 % ad valorem.
The applicable subheading for the note card envelopes will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for envelopes. The rate of duty will be 0.4 % ad valorem.
The applicable subheading for the posh dress note pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles. The rate of duty will be 0.4 % ad valorem.
The applicable subheading for the 3 grams of sequins and 410 beads will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 % ad valorem.
The applicable subheading for the 72 gems and 30 gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation gemstones. The rate of duty will be 2.8 % ad valorem.
The applicable subheading for the pipe cleaners will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes...paint pads and rollers...other: other. The rate of duty will be 2.8 % ad valorem.
The applicable subheading for the metal decorative pin will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other. The rate of duty will be 11 % ad valorem.
The applicable subheading for the plastic erasers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 % ad valorem.
The applicable subheading for the tubes of glitter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, other. The rate of duty will be 5.3 % ad valorem.
The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencil sharpeners (non-mechanical). The rate of duty will be 0.3 ¢ each + 4.2 % ad valorem.
The applicable subheading for the metal key ring and metal wire will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of wire. The rate of duty will be 3.9 % ad valorem.
The applicable subheading for the colored pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3 % ad valorem.
The applicable subheading for markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.
The applicable subheading for the stamps will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like...designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 % ad valorem.
The applicable subheading for the ink pad will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads. The rate of duty will be 3.5 % ad valorem.
The applicable subheading for the clear cording will be 5402.41.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decifex: other...other. The rate of duty will be 8.2 % ad valorem.
The applicable subheading for the rainbow cording will be 5606.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn...other. The rate of duty will be 8.4 % ad valorem.
The applicable subheading for the solid color (purple) cording will be 5606.00.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn...containing Elastomeric filaments. The rate of duty will be 8.4 % ad valorem.
The applicable subheading for the jigsaw puzzle will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: puzzles and parts and accessories thereof: other. The rate of duty will be free.
Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:
Office of Antidumping Investigations
Import Administration
International Trade Commission
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, D.C. 20230
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division