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NY 895441




March 31, 1994

CLA-2-95:S:N:N8:225 895441

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000; 3407.00.2000

Tracy Ellman
PBB USA Inc.
434 Delaware Avenue
Buffalo, New York 14202

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of three craft kits from Canada and one modeling clay kit from Spain.

Dear Ms. Ellman:

In your letter dated March 1, 1994 you requested a ruling on the status of four craft type kits from Canada under the NAFTA on behalf of your client Stencil House.

The first kit, KDZ-003-06, Finger Puppets consists of piece of cut felt, pompons and sequins said to be from the United States. The pieces are packaged in a plastic bag with instructions and an insert card. The last three items are produced in Canada.

The second kit, KDZ-005-07, Pencil Poms consists of two pencils, felt, pompoms and wiggly eyes said to be from the United States. The pieces are packaged in a plastic bag with instructions and an insert card. The last three items are produced in Canada.

The forth kit, KDZ-012-06, Kidz'll Metal Punch consists of a copper sheet packaged in a plastic bag with instructions and an insert card. All four items are produced in Canada.

The applicable tariff provision for the first, second and forth kit will be 9503.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not, puzzles of all kinds; and accessories thereof: Other: Other: Other. The general rate of duty will be 6.8 percent ad valorem.

Each of the non-originating materials used to make the first second and fourth kit have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/Chapter 95. The first, second and fourth kits will be entitled to a 2.7 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The third item, KDZ-011-07, Kids'll Sculpt consists of modeling clay imported from Spain. The clay pieces are packaged in a plastic bag with instructions and an insert card. The last three items are produced in Canada.

The applicable tariff provision for the third item will be 3407.00.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packages for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate: Modeling pastes, including those put up for children's amusement. The general rate of duty will be 10 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/Chapter 34, HTSUSA.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked.

The header card states:

"Produced in Canada by Kidz'll-DO, a division of CRAFTCO INDUSTRIES Inc. 1994"

Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods.

Since the clay comes from Spain and is merely packaged in Canada, the country of origin is Spain. "Produced in Canada" is unacceptable marking. The item is a product of Spain, packaged in Canada.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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