CLA-2-48:OT:RR:NC:2:234
Ms. Selena Bryant
Lillian Vernon Corp.
2600 International Parkway
Virginia Beach, VA 23452
RE: The tariff classification of “Me by Me Keepsake Activity Kit” from China
Dear Ms. Bryant:
In your letter dated October 17, 2007 you requested a tariff classification ruling. Although your e-mail response was dated October 17, 2007 the ruling request was actually received on November 26, 2007.
A sample identified as the “Me by Me! Keepsake Activity Kit, Item 006759 was submitted for our examination and will be returned to you as requested. It consists of a number of items put up together for retail sale in a design printed paperboard keepsake box. The following items are included:
Keepsake box
Fifteen page album
Hanging growth chart
Air hardening clay
Punch out paper frames
Twelve markers
Stickers
Glue stick
The keepsake memory box which measures approximately 12” long x 3” deep x 12” wide neatly contains the growth chart, air hardening clay, stickers, markers, punch out photo frames, glue stick, album with activity pages and an instruction sheet. There is a display window on the lid for a photo. The covered spiral bound album has plastic filler pages and measures approximately 10” long x ½” deep x 11” wide. It contains five brightly colored scrapbook pages and ten activity pages to personalize and design. The pages are printed with headings and captions such as “Me as a Baby”, “My Neighborhood”, “My Favorite Things”, “A Day in my Life”, “My Special Days”, etc. Numerous spaces are provided for the pasting of photographs and briefly written details. The growth chart can be decorated with photos framed from the colorful punch outs included and recorded with the dates of variable heights during past years. With the air hardening clay, an impression of your hand (or foot) can be molded, designed and dated.
While we understand that this article is intended to be sold as a set, packaged like the sample, the various activity articles in it do not in our view meet a single particular need nor are to be used to carry out a single specific activity. For that reason the product will not be considered "goods put up in sets for retail sale" for tariff purposes. Each article will be separately classifiable.
The applicable subheading for the keepsake box will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain specified) articles of paper or paperboard. The rate of duty will be free.
The applicable subheading for the stickers will be 4911.91.4040, (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be free.
The applicable subheading for the activity pages, punch-outs and growth chart will be 4911.99.6000, (HTSUS), which provides for other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be free.
The applicable subheading for the air hardening clay will be 3407.00.4000, (HTSUS), which provides for other modeling pastes. The rate of duty will be free.
The applicable subheading for the glue stick will be 3506.10.5000, (HTSUS), which provides for other prepared glues, put up for retail sale, not over 1kg. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the scrapbook will be 3926.90.4800, (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: photo albums. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the markers will be 9608.20.0000, (HTSUS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent 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/.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division