CLA-2-49:OT:RR:NC:2:234
Ms. Jacqueline Jefferson
JAV International Inc.
500 Ocean Avenue
East Rockaway, NY 11518
RE: The tariff classification of a canvas print set from China
Dear Ms. Jefferson:
In your letter dated December 23, 2008, you requested a tariff classification ruling on behalf of your client, M. Z. Berger & Co., Inc.
You submitted a sample designated as “Hannah Montana Rock the Walls!” for our examination. The canvas print set includes a 9” x 9” x 1” stretch canvas, five puffy die-cut stickers, one sheet of die-cut, lithographically printed, color paper stickers, artificial gemstones, sequin ribbon and glitter glue. The canvas print depicts Hannah Montana against a color splashed background. The puffy stickers are "3-D" self adhesive, plastic stickers lithographically printed with words and pictures. The lithographically printed, color paper stickers are an array of printed designs and Hannah Montana poses that can be used with the puffy die-cut stickers, sequin ribbon, glitter glue and gems to personalize the Hannah Montana canvas. Both styles of stickers are adhesive backed stickers made in various shapes and mounted on a sheet of release paper. All the above items have been packaged as a set to be sold at retail.
These items do not meet the definition of a set as set forth in the Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or to carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The set fulfills the requirements of (a) and (c) above, but we believe that they fail (b). The function of each item does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The items may be used with each other but each item may be used alone. Each set contains items that are not related items, and is not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the stretch canvas and printed paper stickers will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including pictures and photographs (not enumerated)”. The rate of duty will be Free.
The applicable subheading for the printed puffy die-cut stickers will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: other: other: other, other. The rate of duty will be Free.
The applicable subheading for the glitter glue will be 3213.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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”. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the sequined ribbon will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Beads, bugles and spangles, not strung (except temporarily) or set; articles thereof, not elsewhere specified or included: Other”. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the artificial gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Imitation Gemstones”. The rate of duty will be 2.8% 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/.
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