CLA-2-95:RR:NC:SP:225 C88088
Ms. Joan A. Fleischman
Fairfield Processing Corporation
P.O. Box 1157
Danbury, CT 06813-1157
RE: The tariff classification of toy craft sets and placemats from
China
Dear Ms. Fleischman:
In your letter dated May 15, 1998 you requested a tariff
classification ruling.
The articles submitted belong to a series of products which
you refer to as the "Grandparents to Kids" toy line. The first
item, "Loveable Puppets," is a craft kit which enables one to
create soft, stuffed, animal puppets. The contents include:
polyester fiber filling, scissors, acrylic felt, cotton floss,
glue, plastic eyes, needle and instructions. The item will be
imported packaged together on a blister card which indicates use
for crafters ages 7 to 107.
The next item, "Memory Catchers", is a kit for creating your
own suncatchers. The set will include sheets of peel and stick
patterns and plastic shapes resembling a hot air balloon, butterfly
and sunflower. A place is reserved in the suncatcher for placement
of a small photo (not included) to be provided by the consumer.
The finished suncatcher may then be hung for display or given as a
gift.
The "Memory Mats" set consists of two individual placemats
packaged together. The placemats are made of plastic and are
constructed with a clear adhesive sheeting overlay. The adhesive
film cover may be lifted to permit placement of one's personal
drawings, photos, clippings, etc. When satisfied with the selected
art work, photos, etc., one may peel away the adhesive backing and
seal in the contents, adding a personal decorative touch to an
ordinary placemat.
The applicable subheading for the "Loveable Puppets" and
"Memory Catchers" will be 9503.70.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for other toys, put up
in sets or outfits, and parts and accessories thereof. The rate of
duty will be free.
The applicable subheading for the "Memory Mats" will be
3924.90.1050, HTS, which provides for tableware, kitchenware, other
household articles...of plastics: other: curtains and
drapes...table covers, mats,...and like furnishings, other. The
rate of duty will be 3.3 percent ad valorem.
In respect to the "Memory Mobile" we are unable to offer a
classification determination without an actual production sample.
Unfortunately, although we have discussed the submitted prototype,
this office remains unclear on the actual process involved in
making the finished product. The sample submitted should
preferably be in its retail package (provided that is the condition
in which it will be imported). If packaging is not available then
please submit advertising and/or marketing literature along with
your request.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division