CLA-2-39:OT:RR:NC:N4:415
Cayce Johnson
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a craft supply kit from China.
Dear Ms. Johnson:
In your letter dated July 20, 2023, you requested a tariff classification ruling.
Images were provided in lieu of a sample. The other item submitted with your request will be addressed in ruling N334126.
The product under consideration is described as the “Make Shoppe Bead PDQ” craft kit. This kit features a clear, plastic container with 15 small compartments that will include different styles of plastic beads in each section. The dimensions of the plastic case are four inches by 6.77 inches. Your correspondence indicates that there will be two versions, one that includes a cord with a metal lobster clasp and the other will simply have a piece of cord. The primary difference between these two styles will be the color/design of the included beads. We hold the opinion that due to the significant count of beads in comparison to the other components, these kits would not constitute sets containing unassembled imitation jewelry. Further, from the provided information, the plastic beads would predominate over the other components, impart the essential character, and provide the classification to both kits, General Rule of Interpretation 3(b) noted.
You question whether the plastic case used to house the beads serves as packaging or if it should be declared separately as it could be reused. This office believes that for this type of product, this style of case would be considered packaging, and as such, would be classified with the beads per General Rule of Interpretation 5(b).
The applicable subheading for the two versions of the “Make Shoppe Bead PDQ” craft supply kit will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.3500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.3500, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division