CLA-2-90:RR:NC:SP:234 K88693
Mr. Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a “memory kit,” including a camera, scrapbook and other items, from China.
Dear Mr. Yi:
In your undated letter received here on August 13, 2004, you requested a tariff classification ruling on behalf of Fibre Craft Material Corp. (Niles, IL).
A sample marked “Dream Dazzlers Memory Keeper” and identified in your letter as a “toy memory kit” was submitted and is being returned to you as requested. It is a retail display box containing a camera, a roll of film, a scrapbook, and various items suitable for use in decorating the scrapbook. Although photos taken with the camera can ultimately be stored in the scrapbook, the latter is also said to be “great for birthday memorabilia, vacation mementoes, ticket stubs and more.” We find that since the items in the kit involve more than one activity (e.g., picture taking and scrapbook decorating), they do not constitute, for tariff purposes, “goods put up in sets for retail sale,” and will therefore be classified separately. The individual components are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description.
A 35 mm focus-free camera with plastic housing and built-in flash. 9006.53.0050/ Free. (Other cameras for roll film of 35 mm, with built-in electronic stroboscopic flash.)
A 12-exposure roll of 35 mm color film in a canister, packed in a paperboard retail box. 3702.54.0030/ 3.7%. (Photographic film in rolls, sensitized, unexposed, … other film, for color photography (polychrome): of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: 35 mm.)
A “memory book” (scrapbook) consisting of 30 6¾” x 8¼” sheets of plain white paper spiral-bound between paperboard covers. 4820.50.0000/ Free. (Albums for samples or for collections, of paper or paperboard.)
5 sheets of die-cut, pressure-sensitive paper stickers, lithographically printed with assorted designs. Some of the stickers are said to be intended for use as “photo corners.” 4911.91.2040/ Free. (Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters.)
6 colored pencils, each approximately 3½” in length. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a rigid 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.]
3 pen-shaped plastic tubes of glitter glue in assorted colors. 3213.90.0000/ 3.4%. (Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other.)
A 4-oz. glue stick, mounted like a lipstick in a reclosable plastic tube for dispensing. 3506.10.5000/ 2.1%. (Prepared glues and other prepared adhesives, … put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: other.)
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