CLA-2-63:RR:NC:N3:351 M83622
Leo Sarmiento
UPS Supply Chain Solutions
150-32 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of a craft kit, blank flags, a nylon flag, and a banner from China
Dear Mr. Sarmiento:
In your letter dated May 10, 2006, you requested a tariff classification ruling on behalf of your client, S & S Worldwide, Inc., of Colchester, Conn.
Item RE459 Guardian Angels Craft Kit is a kit for making clothespin dolls. It includes a package of 100 wooden clothespins, four tubes of glue, cotton embroidery thread (13 25-meter skeins in various colors), a box of eight mini markers, 100 sets of wings (knit fabric over wire frames), six spools of white yarn, and pipe cleaners. The set is an “educational toy” that is packaged for retail sale.
The applicable subheading for the Guardian Angels Craft Kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free.
While some of the components are marked “Made in China,” the packaging of the set itself is not. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
Item CO168 Blank Flags and Dowels is a package of one dozen blank flags made of 4” x 6” woven textile fabric attached to 10” wooden dowels. They are to be decorated and used for events and parades.
The applicable subheading for item CO168 Blank Flags and Dowels will be 6307.90.9889, HTSUS, which provides for other made up textile articles…Other: other. The rate of duty will be 7% ad valorem. The dowel is not separately classifiable.
Item FA3352 Color-Me Banner is a 3’ x 10’ white rip-stop woven nylon banner. It features grommets for hanging and ties and a sleeve for holding a dowel (not included). Item FA3353 Color-Me White Nylon Flag is a 30” x 48” white rip-stop woven nylon flag. It features a sleeve for a support dowel (not included) and ties. They are to be decorated and used for pep rallies, ball games, etc.
The applicable subheading for items FA3352 and FA3353 will be 6307.90.8500, HTSUS, which provides for other made up textile articles…Other: Wall banners, of man-made fibers. The rate of duty will be 5.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on Item GA406 Kite Cord. Your request for a classification ruling should include the fiber content and decitex of the cord. When this information is available, you may wish to consider resubmission of your request. We are returning the related samples, exhibits, etc. If you decide to resubmit your request, please include the sample that we have returned to you.
The samples will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division