CLA-2-39:OT:RR:NC:N4:422
Mr. Joseph Paterick
Fashion Angels Enterprises
306 North Milwaukee Street
Milwaukee, WI 53202
RE: The tariff classification of a plastic mirror kit from China
Dear Mr. Paterick:
In your letter dated January 30, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a Collage Mirror Kit. This item is packaged for retail sale. It is comprised of a molded plastic hand mirror with an adhesive back and the following articles: 5 molded charms with adhesive backs, 3 metal stampings, 1 molded plastic alloy heart, 28 gems, 12 imitation plastic pearls, 1 sheet of paper stickers, 1 sheet of photo-realistic lace stickers, 1 polyester fabric flower, 6 plastic rosettes, 3 paper rosettes, 1 purple and black feather (Guinea hen dyed) and an instruction sheet. The various articles are designed to be used to decorate the hand mirror. As you requested, the sample will be returned to you.
You suggest that the “Collage Mirror” craft kit should be classified as an educational toy. However, a child is merely decorating an already finished product, a plastic hand-held mirror, with lasting utilitarian value. While a child may derive some amusement from applying the stickers and embellishments to the item, any amusement is incidental to the mirror’s utilitarian function. Therefore, the kit is not a toy principally designed to amuse.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision.
It is the opinion of this office that the plastic hand mirror provides this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for the “College Mirror Kit” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division