CLA-2-95:RR:NC:SP:225 H89907
Ms. Tina Hogoboom
Colorbok Inc.
2716 Baker Road
Dexter, MI 48130
RE: The tariff classification of a Flower Fairies Magnetic Listpad from Hong Kong, a Charmed & Dangerous Desk Organizer, a Clifford™ Magnet Story Set, a Gifts To Go Make Your Own Lipstick, and Clifford™ Character Stampers from China.
Dear Ms. Hogoboom:
In your letter dated March 18, 2002, you requested a tariff classification ruling.
You submitted the following samples:
Item #16033, Flower Fairies Magnetic Listpad, is a packet of gift stationary that consists of a magnetic listpad (a writing pad with a magnet attached to the back) from Hong Kong, a pencil (from China) with magnet attached and a decorative “note-holding” magnet (from China) that holds the notes from the listpad. In our opinion, the item is a set, as the magnets work together to hold the listpad, pencil, and notes to a metal surface, such as a refrigerator. The essential character is the listpad from Hong Kong. GRI 3(c) noted. The pad and note-holding magnet are color-coordinated and decorated with an illustration of a fairy sitting on a leaf and resting against a flower. The item is shrink wrapped and tied with a textile bow.
Item #16206, Charmed & Dangerous Desk Organizer, is a pink and yellow colored square shaped paperboard desk organizer that measures approximately 6-1/2” in height and 5-1/4” in width and has six drawn female figures and a cat on the outside. The desk organizer has two drawers with pink heart shaped knobs, five rectangular slots (3/4” in width and 5-1/8” in length) on top for holding pencils (two included), and a wider rectangular opening on the side (1-3/4” in width and 5-1/8” in length) that holds two erasers, five paper clips and three mini sticky notepads.
Item #15289, Clifford™ Magnet Story Set, is a spiral bound activity book designed for children that is divided into sections featuring cardboard pages of outdoor scenes during the various seasons (spring, summer, fall, winter). Also, included are separate magnets of Clifford™ and his friends engaged in various seasonal activities that can be detatched by the child from perforated pages and stuck to the appropriate seasonal outdoor scene page.
Item #15929, Gifts To Go Make Your Own Lipstick, is an activity kit for children to create their own lipstick. The kit consists of six mini lipstick tubes, gem stickers, a mixing bowl, a spoon a stirrer, an organizing tray, a mold maker, lip balm base, three colorants, frost, ribbon, and a gift card. The components are packaged inside a cardboard briefcase shaped box with handle that can be wrapped up with the ribbon and used as a gift box
Item #15566, Clifford™ Character Stampers, are two plastic stampers in the shape of Clifford™ standing on a circular pedestal holding a bone, or sitting next to a tree, and stamp the words “Let’s Play” or “Good Friends.” Each stamper measures approximately 3” in height and 1-1/2” in diameter at the base.
The applicable subheading for Item #16033, Flower Fairies Magnetic Listpad, will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles of paper or paperboard. The rate of duty will be 0.8 percent ad valorem.
The applicable subheading for Item #16206, Charmed & Dangerous Desk Organizer, will be 4823.90.6600, HTS, which provides for other (non-enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The rate of duty will be 1.1 percent ad valorem.
The applicable subheading for Item #15289, Clifford™ Magnet Story Set, and Item #15929, Gifts To Go Make Your Own Lipstick, will be 9503.70.0000, 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 Item #15566, Clifford™ Character Stampers, will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like, designed for operating in the hand. The rate of duty will be 2.7 percent ad valorem.
We note that Item #16033, Flower Fairies Magnetic Listpad, and Item #16206, Charmed & Dangerous Desk Organizer, contain pencils made in China. Pencils made in China may be subject to anti-dumping duties. If you have any questions concerning antidumping duties, we recommend that before importation you contact the International Trade Commission at:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
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 Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division