CLA-2:RR:NC:SP:225 B84158
Mr. Ira Hochroth
Paradise Creations, Inc.
23123 State RD 7 Suite 223
Boca Raton, Florida 33428
RE: The tariff classification of toy craft kits with components
from Hong Kong, China, Taiwan, and the Philippines; and a set
of seashells with a wire basket from the Philippines
Dear Mr. Hochroth:
In your letter dated March 4, 1997, received in this office on
April 7, 1997, you requested a tariff classification ruling.
Each article, for which you have submitted a photograph,
contains seashells from the Philippines. Item #97014, "Make Your
Own Shell Jewelry", includes: seashells, glue from Taiwan, brush
from China, string and clasps from the Philippines. All the
components may be used to create necklaces, hair clips and
earrings. The "Make Your Own Shell Picture Frame", item #97019,
consists of glue from Taiwan, seashells and a wooden picture frame
from the Philippines. Style #97020 "Make Your Own Shell Box"
contains a cardboard felt lined box and several bags of shells all
from the Philippines, glue from Taiwan and a paintbrush from china.
Item #97016, "Make Your Own Wind Chime", is composed of wood,
string and cut shells, all products of the Philippines, to create
a birdcage styled wind chime.
The "Exotic Collector Set", #97500, consists of an assortment
of seashells and a metal basket used for storage and display of the
shells. The basket is made of galvanized wire which is coated in
plastic and has a rope assembly. The basket, rope and shells are
all of Philippine origin. Although packaged together, these
articles do not comprise a set for classification purposes and,
therefore, are separately classifiable.
In a phone conversation you stated that all of the described
components would be shipped to Hong Kong and packaged there prior
to export to the U.S. The retail package for each set consists of
a window display box.
The applicable subheading for item numbers; 97014 "Make Your
Own Shell Jewelry", 97019 "Make Your Own Shell Picture Frame",
97020 "Make Your Own Shell Box" and 97016, "Make Your Own Wind Chime" will be 9503.70.0030, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys, put up in
sets or outfits, and parts and accessories thereof: other: other.
The rate of duty will be free.
Classification of the "Exotic Collector Set", #97500, will
be as follows:
The applicable subheading for the metal basket will be
7326.20.0050, (HTS), which provides for other articles of iron or
steel wire, other. The duty rate will be 4.6 percent ad valorem.
The applicable subheading for the seashells, uncut will be
0508.00.0000, (HTS), which provides for coral and similar
materials, unworked or simply prepared but not otherwise worked;
shells of molluscs, crustaceans or echinoderms and cuttlebone,
unworked or simply prepared but not cut to shape, powder and
waste thereof. The duty rate will be free.
Articles classifiable under subheading 7326.20.0050, HTS,
which are products of the Philippines are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly
and permanently as the nature of the article (or its container)
will permit, in such a manner as to indicate to the ultimate
purchaser in the U.S. the English name of the country of origin
of the article. Please ensure that these requirements are
satisfied.
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 Alice J.
Wong at 212-466-5538.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division