CLA-2-48:RR:NC:SP:234 K83456
Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of two children’s activity kits from China.
Dear Ms. Gomez:
In your letter dated February 9, 2004, you requested a tariff classification ruling on behalf of Lisa Frank, Inc. Two samples were submitted for our examination and are being returned to you as requested.
The # P2862 “Diva Delights” kit consists of a number of items contained within a cylindrical box made of design-printed, coated paperboard. The box, which measures approximately 8-3/8” in diameter by 4” in height, features a hinged, windowed lid with latch closure, and also has inserts fitted to hold the various contents. The items supplied within the box are: 8 note cards, 4 envelopes, 1 embossing tool, 2 sets of embossing plates, a foam stamps set, 2 stamp pads, 25 inches of “pearl string,” 15 inches of plastic-coated wire, 2 ribbon roses, 2 inches of feather boa, 2 grams of sequins, 24 inches of “lace” (appears to be warp knit open-work fabric, 1.25 cm in width), 1 gram of iridescent glitter, 138 beads, 4 peek-a-boo die-cut note cards, 1 sheet of sticker gems, 1 sheet of crystal stickers, foam adhesive and an instruction sheet.
Together, the components of above-described P2862 kit are intended to allow the user to create decorated stationery in an organized manner. The items will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the hinged box, which is the largest and costliest component.
Accordingly, the applicable subheading for the complete # P2862 “Diva Delights” kit will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.
The # P3046 “Diva Delights” kit consists of a number of items contained within a cylindrical box made of paperboard that is partially coated with black flock so as to form a series of designs. The unflocked areas of the surface are suitable for coloring. The box, which measures approximately 8-3/8” in diameter by 4” in height, features a hinged, windowed lid with latch closure. In this instance, the items comprising the kit relate to more than one activity (e.g., coloring and jewelry making), and for that reason cannot be regarded for tariff purposes as “goods put up in sets for retail sale.” The components of the kit will therefore be classified separately. They are listed below, with each followed by its applicable HTS subheading, rate of duty and tariff description:
2 posh note cards (folded, irregularly shaped pieces of paper with flocked designs). 4823.90.6600/ Free. (Other articles of coated paper or paperboard)
2 envelopes. 4817.10.0000/ Free. (Envelopes of paper or paperboard)
“Posh sticker confetti” (tiny, irregularly shaped pieces of pressure-sensitive paper whose faces bear flocked designs). 4823.90.6600/ Free (Other articles of coated paper or paperboard)
A “posh poster” (round sheet of paper bearing a picture, suitable for coloring, formed by partial flock coating). 4823.90.6600/ Free (Other articles of coated paper or paperboard)
20 “posh pendants” made of flocked plastic. 3926.40.0000/ 5.3% (Statuettes and other ornamental articles of plastics)
6 mini markers (3¼” felt-tipped pens in assorted colors). 9608.20.0000/ 4% (Felt tipped and other porous-tipped pens and markers)
24 plastic jump rings. 3926.40.0000/ 5.3%. (Statuettes and other ornamental articles of plastics)
1 “metal key chain jump ring,” which is a steel wire split ring. 7326.20.0070/ 3.9% (Other articles of iron or steel, articles of iron or steel wire, other)
1 “metal hook clasp,” which is a small steel snap hook. 7326.90.8587/ 2.9%. (Other articles of iron or steel…Other)
150 inches of “rainbow cording.” [We are unable to classify this item without additional information. If you wish, you may seek a separate ruling on it by resubmitting a sample of the cording along with a fiber content breakdown and information about how it is made (i.e., on what type of machine). Please note also that this item may be subject to quota/visa requirements.]
100 inches of fishing line. [We are unable to classify this item without additional information. If you wish, you may seek a separate ruling on it by resubmitting a sample of the fishing line along with a fiber content breakdown and information about how it is made (i.e., on what type of machine). Please note also that this item may be subject to quota/visa requirements.]
50 inches of wire. [We are unable to classify this item without additional information. If you wish, you may seek a separate ruling on it by resubmitting a sample of the wire along with a complete analysis (chemical composition by weight) and/or grade (e.g., #316 stainless steel), plus the diameter.]
18 plastic “mosaic gems.” 3926.90.4000/ 2.8%. (Other articles of plastics…Imitation gemstones)
336 plastic beads. 3926.90.3500/ 6.5% (Other articles of plastics… Beads, bugles and spangles, not strung (except temporarily) and not set… Other.)
2 sheets of sticker gems, which are three-dimensional (convex) hard-plastic stickers in various solid colors. 3926.40.0000/ 5.3%. (Statuettes and other ornamental articles of plastics.)
2 small pieces of double-sided plastic adhesive tape. 3919.90.5060/ 5.8%. (Self-adhesive plates, sheets, film, foil, tape…of plastics…Other)
The flocked paperboard box containing all of the above items. 4823.90.6600/ Free (Other articles of coated paper or paperboard)
We note also that you suggested HTS subheading 9503.70.0000 (toys put up in sets or outfits) for each of these kits. However, we find that subheading to be inapplicable because each kit, in whole or in substantial part, involves coloring or decorating activities, which Customs does not regard as “play.”
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