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NY H89932





April 16, 2002

CLA-2-39:RR:NC:SP:221 H89932

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 3926.90.9880; 8205.59.5510; 9017.20.8080

Ms. Jennifer Lam
Fiskars Consumer Products, Inc.
305 84th Avenue South
P.O. Box 8027
Wausau, WI 54401

RE: The tariff classification of the “ShapeBoss” from Taiwan and China.

Dear Ms. Lam:

In your letter dated March 19, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The ShapeBoss is an embossing kit for crafters to embellish cards, scrapbook paper, or metal. The kit consists of an embossing stylus, plastic pegs, 2 plastic stencils, and a plastic portable desk or worktop area. The pegs are used to hold the paper in place on the desk while the crafter uses the embossing stylus to apply pressure to create a design. The embossing stylus has a 1214 steel working edge.

In some instances, the ShapeBoss will be imported with all the articles packaged for retail sale. In such instances the ShapeBoss is classified as a set in the tariff provision applicable to the article which imparts the essential character. The plastic desk, which accounts for most of the value, weight and bulk of the kit, imparts the essential character. On other occasions the articles, though packaged together, are not packaged for retail sale at the time of importation, and two stencils of U.S. origin will be added to the kit after importation.

The applicable subheading for the Shape Boss, when imported as a set, as well as the plastic desk when not imported packaged for retail sale as part of a set, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic pegs, when not imported packaged for retail sale as part of a set, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the embossing stylus, when not imported packaged for retail sale as part of a set, will be 8205.59.5510, HTS, which provides for other edged handtools not elsewhere specified or included; base metal parts thereof...of iron or steel: other. The duty rate will be 5.3% ad valorem.

The applicable subheading for the plastic stencils, when not imported packaged for retail sale as part of a set, will be 9017.20.8080, HTS, which provides for other drawing, marking-out or mathematical calculating instruments: other. The rate of duty will be 4.6 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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