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NY H87558




February 4, 2002

CLA-2-48:RR:NC:SP:234 H87558

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.50.0000; 9503.70.0000; 9609.10.0000; 4823.90.6600

Ms. Tina Hogoboom
Colorbok, Inc.
P.O. Box 188
Dexter, MI 48130

RE: The tariff classification of craft kits and other articles for children, from China.

Dear Ms. Hogoboom:

In your letter dated January 16, 2002, you requested a tariff classification ruling on five products, samples of which were submitted for our review.

Item #11784, “Scrapbook Memory Kit,” consists of a 12” x 12” scrapbook put up together with a selection of various articles to help the user mount photos within it in a creative, decorative manner. The scrapbook consists of 40 sheets of heavyweight paper, bound between paperboard covers by a screw-and-post system. The accompanying items include a plastic design template, a printed lettering guide, a marker pen, paper stickers, 6 paper “photo framers,” assorted sheets of colored and design-printed paper, die-cut paper accents, a pair of decorative-edge scissors, a glue stick and an instruction sheet. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook.

The applicable subheading for the complete #11784 “Scrapbook Memory Kit” will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 0.8%.

Item #14365, “Keychain Activity Craft Kit,” consists of the following articles packed together in a retail box: assorted key rings and chains, 2 color-in plastic Shrinky Dinks® decorations, 8 colored pencils, assorted die-cut foam shapes, a tube of glitter paint, a tube of craft glue, bead string and 25 beads. Accompanying instructions explain how various key chains can be made and decorated using the components and materials provided. Item #14421, “Jewelry & Tattoo Activity Craft Kit,” consists of the following articles packed together in a retail box: assorted beads, bead string, necklace clasp, earrings, clasp for bracelet, slap bracelet, 4 markers, and printed transfers. Accompanying instructions explain how to use these items to make/decorate jewelry and create temporary tattoos.

The applicable subheading for the complete #14365 “Keychain Activity Craft Kit” and for the complete #14421 “Jewelry & Tattoo Activity Craft Kit” 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.

Item #14393, “Artistic Treasures Art Craft Kit,” consists of the following articles packed together in a retail box: 12 colored pencils, 6 marker pens, a selection of watercolor paints, paint brush, small paper sketchbook, and 2 sheets of paper stickers. This kit will be regarded as “goods put up in sets for retail sale” whose essential character cannot be ascribed to any single component. In accordance with General Rule of Interpretation 3(c), HTS, it will be classified in the heading that appears last in numerical order among those that equally merit consideration. In this instance, the heading for the pencils appears last.

The applicable subheading for the complete #14393 “Artistic Treasures Art Craft Kit” will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a wooden sheath. The rate of duty will be 14 cents per gross + 4.3% ad valorem. Please note that the specific rate (14 cents per gross) applies to all of the pieces in the set and not just to the pencils.

Item #12963, “Magnetic Pencil Holder,” consists of a design-printed, coated paperboard pencil cup packed together with 5 pencils and an eraser. The pencil cup, which is 4” high and has a half-round cross-section shape, is equipped with a magnet on the back to permit attachment to a metal surface. This merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the paperboard pencil cup.

The applicable subheading for the complete #12963 “Magnetic Pencil Holder” kit will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.

The pencils included with the products discussed in this ruling may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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