CLA-2-48:OT:RR:NC:2:234
Ms. Debra Godwin
Fiskars Brands, Inc.
2537 Daniels Street
Madison, WI 53718
RE: The tariff classification of a Deluxe Craft Set from China
Dear Ms. Godwin:
In your letter dated May 14, 2008, you requested a tariff classification ruling.
You submitted samples of a Fiskars HG Deluxe Craft Set (P/N 01-003824) and a Fiskars C9 Deluxe Craft Set (P/N 01-003827). The sets include tools and embellishments desired to create various projects with a storage case to keep it organized.
The Fiskars HG Deluxe Craft Set which is color coordinated in pink tones includes:
225 - foam adhesive dots
238 - rub-on transfers
103 - printed alphabet stickers
42 - printed shape stickers
52 - punchboard tags
1 - plastic carrying case
6 - 12 x 12 design printed (on both sides) cardstock sheets
24 - printed flowers and brads
1 - fingertip craft knife
1 - No. 5 Micro-tip scissor
4 - metal zig-zag tear edger
1 - project idea book (not included)
The C9 Deluxe Craft Set which is color coordinated in green tones includes:
225 - foam adhesive dots
126 - alphabet stickers
26 - chipboard accent stickers
40 - printed word stickers
88 - 3-D stardust self-adhesive rain dots (purple)
88 - 3-D stardust self-adhesive rain dots (blue)
1 - plastic carrying case
6 - 12 x 12 design printed (on both sides) cardstock sheets
16 - epoxy brads
1 - fingertip craft knife
1 - No. 5 Micro-tip scissor
1 - metal wave tear edger
1 - project idea book (not included)
All of the contents of the craft set can be placed in the carrying case that is similar to a portfolio and measures approximately 13” (W) x 13 (H) x 1.5” (D). It is constructed (with an outer surface) of plastic sheeting. The case is designed to provide storage, protection, portability and organization. It features a molded carrying handle and a main compartment with a flap opening which secures with a plastic snap closure. The complete sets are put up for retail sale in a clear plastic package that allows the consumer to see the contents of each kit. The clear case measures approximately 21 inches x 2 inches x 21 inches and will be considered ordinary packaging for tariff purposes.
The applicable subheading for the foam adhesive 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, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the 3-D rain dots will be 3926.40.0000, (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the carrying case will be 4202.12.2035, (HTSUS), which provides, in part, for trunks, suitcases, vanity cases, attaché cases, briefcases, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the cardstock paper will be 4811.90.9090, (HTSUS), which provides for other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be Free.
The applicable subheading for the chipboard accent stickers and punchboard tags will be 4823.90.6700, (HTSUS), which provides for other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The rate of duty will be Free.
The applicable subheading for the rub-on transfers will be 4908.10.0000, (HTSUS), which provides for Transfers (decalcomanias), vitrifiable. The rate of duty will be Free.
The applicable subheading for the printed stickers will be 4911.91.2040, (HTSUS), which provides for Other (than certain enumerated) Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other than posters. The rate of duty will be Free.
The applicable subheading for the flowers and brads will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the craft knife will be 8211.93.0060, (HTSUS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades, other (including parts). The rate of duty will be 3 cents each plus 5.4 percent ad valorem.
The applicable subheading for the scissors will be 8213.00.9000, (HTSUS), which provides for scissors, tailor's shears and similar shears, valued over $1.75 per dozen, other. The rate of duty will be 3 cents each plus 3 percent ad valorem.
The applicable subheading for the metal tear edger will be 8214.90.9000, (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The rate of duty will be 1.4 cents each plus 3.2 percent ad valorem.
The applicable subheading for the base metal brads will be 8305.90.3050, (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…other, including parts, paper clips, and parts thereof, other. The rate of duty will be Free.
Your inquiry does not provide enough information for us to give a classification ruling on the project idea book which was not included with the kit. Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter with the sample.
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