CLA-2-39:RR:NC:2:234
4911.91.2040; 4911.99.6000; 8213.00.3000; 8213.00.9000; 8523.40.4000; 9006.53.0170
Ms. Karen Cooper-Martin
MGA Entertainment, Inc.
16340 Roscoe Blvd. #200
Van Nuys, CA 91406
RE: The tariff classification of “DYO Deluxe Fashion Scrapbook Kit” from China.
Dear Ms. Cooper-Martin:
In your letter dated March 14, 2007, you requested a tariff classification ruling.
The ruling was requested on item # 358794 “DYO Deluxe fashion Scrapbook Kit.” A pre-production mock-up sample was submitted which will be returned to you as you requested. The kit contains a scrapbook, a reusable 35 mm camera, a CD digital scrapbook, decorative paper, stickers and various other articles suitable for decorating the scrapbook. The articles will be packed together in a blister-packed retail package.
Although sold together as a set, the components are, for tariff purposes, not classifiable together as a set because they involve more than one activity (i.e. picture taking and scrapbook decorating). Therefore, each component in the kit will be classified separately.
The first component is a sheet of 99 die-cut circular flat self-adhesive foam dots measuring 3/8” in diameter. The dots are self-adhesive on both sides.
The applicable subheading for the foam dots will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other. The duty rate will be 5.8 percent ad valorem.
A second component is a scrapbook measuring 9” x 8-1/2”, consisting of ten plastic pages, bound between printed plastic covered paperboard covers.
The applicable subheading for the scrapbook will be 3924.90.5600, HTSUS, which provides for…other household articles…of plastics: other: other. The duty rate will be 3.4 percent ad valorem.
A third component is a plastic craft stick measuring 6” in length and 5/8” at its widest width.
The applicable subheading for the plastic craft stick will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem.
A fourth component consists of six 8” x 8” and four 6” x 6” sheets of solid colored paper.
A fifth component consists of eight 8” x 8” and two 6” x 6” design printed sheets of paper.
The applicable subheading for the solid colored and design printed sheets of paper will be 4811.90.9090, HTSUS, which provides for other (than certain enumerated) surface-colored, surface-decorated or printed paper. The duty rate will be free.
A sixth component is a sheet of die-cut pop-out paperboard shapes depicting a person, musical instrument, stars, etc.
The applicable subheading for the paperboard shapes will be 4911.91.2040, HTSUS, which provides for other printed matter: pictures, designs and photographs: lithographs on paper or paperboard, not over 0.51 mm in thickness. The duty rate will be free.
A seventh component is a sheet of alphabet stickers consisting of pressure-sensitive paper stickers lithographically printed with letters.
The applicable subheading for the pressure-sensitive paper stickers will be 4911.99.6000, HTSUS, which provides for other printed matter: other: other: other: printed on paper in whole or in part by a lithographic process. The duty rate will be free.
An eighth component is a pair of plastic deckling scissors with metal cutting edge and measuring 6” in length.
The applicable subheading for the scissors, if valued not over $1.75 per dozen, will be 8213.00.3000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued not over $1.75 per dozen. The duty rate will be 1.7 cents each + 4.3 percent ad valorem.
The applicable subheading for the scissors, if valued over $1.75 per dozen, will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75 per dozen: other (including parts). The duty rate will be 3 cents each + 3 percent ad valorem.
A ninth component is a CD-ROM that functions as a digital scrapbook with the inherent characteristics of instructions, data, images, and sound providing the required assistance for creating this deluxe fashion scrapbook. The CD-ROM can only operate with an automatic data processing machine.
The applicable subheading for the CD-ROM will be 8523.40.4000, HTSUS, which provides for discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37: optical media: recorded optical media: other for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine: proprietary format recorded discs. The duty rate will be free.
A tenth component is a 35mm camera without a flash, loaded with a 35mm film.
The applicable subheading for the 35mm camera will be 9006.53.0170, HTSUS, which provides for photographic (other than cinematographic) cameras; other cameras; other; for roll film of a width of 35mm; other; other. The duty rate will be free.
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 the Iridescent/Foil Sheets, 3-dimensional stickers and glitter glue pen. Your request for a classification ruling should include a sample of those items. When this information is available, you may wish to consider resubmission of your request.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division