NY A84532 - The tariff classification of craft kits which include parts from Canada, Taiwan and the U.S. - United States International Trade Commision Rulings

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NY A84532

June 28, 1996

CLA-2-95:RR:NC:FC: 225 A84532

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0030; 9801.00.1098

Mr. Stephen W. Marlow
Tower Group International
205 West Service Road
Champlain, N.Y. 12919

RE: The tariff classification of craft kits which include parts from Canada, Taiwan and the U.S.

Dear Mr. Marlow:

In your letter dated June 5, 1996 you requested a tariff classification ruling on behalf of your client Somerville House.

Two samples of children's craft kits were submitted with your inquiry. The first item "Fantastic Jewelry" consists of 4 feet of textile paper cut into square sheets, elastic thread, glue, beads, glitter, brooch pin, earring hooks, gold wire, satiny cord and an instruction book. The textile paper is of U.S. origin, the elastic thread, glue, beads, glitter, pin, earring hooks, wire and cord are made in Taiwan. The instruction book, blister package and patterns are printed in Canada. The entire product will be assembled in Canada. A child can create unique necklaces, bracelets, pins, earrings and more.

The "Fabulous Fashions" set includes 4 feet of textile paper, glitter, rhinestones, buttons, tissue paper, bubble eyes, elastic thread and instruction book. The textile paper is of U.S. origin. The glitter, rhinestones, buttons, tissue paper, bubble eyes and elastic thread are made in Taiwan. The instruction book, blister package and patterns are printed in Canada. The entire product will be assembled in Canada. Instructions guide a child through the pattern making process which includes cutting, painting, gluing and sewing the fabric pieces. One can create clothing for 11 1/2" fashion dolls such as dresses, hats, shorts, tops, etc.

The applicable subheading for the "Fantastic Jewelry" and "Fabulous Fashions" kits 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.

The textile paper, manufactured in the U.S., is also eligible for the duty exemption available under HTSUS subheading 9801.00.1098, which provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1).

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,

Roger J. Silvestri
Director,

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