CLA-2-49:RR:NC:SP:234 J89878
Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of a child’s activity kit from China.
Dear Ms. Gomez:
In your letter dated October 10, 2003, you requested a tariff classification ruling on behalf of Lisa Frank, Inc.
A sample of a child’s activity kit known as a “Candy Shop Stationery Set” (item # P2714) was submitted for our examination. It is a printed paperboard display box containing a number of items put up together for retail sale. However, since the items do not all relate to the same particular need or specific activity, they do not constitute “goods put up in sets for retail sale,” and will therefore be classified separately. Your suggested classification in HTS subheading 9503.70.0000 (toys put up in sets or outfits) is inapplicable because Customs does not consider writing, painting, drawing and similar activities to be play.
The individual items in the kit are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description:
Eight “glitter note cards,” which are irregularly shaped, die-cut paper cards (0.33 mm thick), blank on one side and lithographically printed with glitter-accented pictures/designs on the other. 4911.91.2040/ 1.3 cents per kilogram (Lithographs on paper or paperboard: not over 0.51 mm in thickness.)
Paper envelopes for use with the glitter note cards. 4817.10.0000/ 0.4% (Envelopes of paper.)
Six “chocolate note cards,” which are irregularly shaped, die-cut paper cards (0.33 mm thick), lithographically printed on both sides with pictures/designs depicting chocolate candy. 4911.91.2040/ 1.3 cents per kilogram (Lithographs on paper or paperboard: not over 0.51 mm in thickness.)
Twenty 3¾” x 7¼” rectangular sheets of surface-decorated, bubble-gum theme paper stationery. 4811.90.9000/ 0.5% (Other surface-decorated or printed paper.)
Three “shiny envelope sealers,” which are small, hard-plastic discs having raised (3-dimensional), molded-in designs and self-adhesive foam backings. 3926.40.0000/ 5.3% (Statuettes and other ornamental articles of plastics.)
An assortment of foam rubber stamps. 9611.00.0000/ 2.7% (Date, sealing or numbering stamps and the like, designed for operating in the hand.)
Six “finger stamps,” which are rubber stamps having cylindrical plastic handles. 9611.00.0000/ 2.7% (as described above)
Two stamp pads. 9612.20.0000/ 3.5% (Ink pads.)
An assortment of “sticker gems,” which are three-dimensional (convex) hard-plastic stickers in various solid colors. 3926.40.0000/ 5.3% (as described above)
An eraser resembling a bar of chocolate. If the eraser is of plastics: 3926.10.0000/ 5.3% (Other articles of plastics… office or school supplies.) Or, alternatively, if the eraser is of rubber: 4016.92.0000/ 4.2% (Other articles of vulcanized rubber other than hard rubber…erasers.)
A small handheld pencil sharpener. 8214.10.0000/ 0.3 cents each + 4.2% (Pencil sharpeners (non-mechanical).)
An assortment of plastic beads and related items comprising a “Beaded Bracelet Activity.” 3926.90.3500/ 6.5% (Other articles of plastics: Beads, bugles and spangles…; articles thereof…other.)
A 3½” x 6” spiral-bound paper note pad, shaped and decorated to resemble a gumball machine. 4820.10.2020/ 0.4% (Memorandum pads, letter pads and similar articles, of paper or paperboard.)
A “spinhead pencil,” which is a wooden cased pencil with a plastic topper incorporating an ornament that can be spun. The topper has been attached to (slid over the top of) the pencil, but can be removed. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a wooden sheath.) [Note: The pencils may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.]
Assorted pressure-sensitive paper stickers printed with pictures and designs. Printing appears to be lithographic. 4911.91.2040/ 1.3 cents per kilogram (as described above)
Twelve paper clips made of iridescent plastic. 3926.10.0000/ 5.3% (Other articles of plastics… office or school supplies.)
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division