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NY J89537




October 24, 2003

CLA-2-48:RR:NC:SP:234 J89537

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.50.0000; 4821.10.2000; 4821.90.2000; 4823.90.8600; 8306.29.0000

Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Dr., Suite 101
Memphis, TN 38118

RE: The tariff classification of a scrapbook kit and various embellishments for scrapbooks, from China.

Dear Ms. Roye:

In your letter dated September 27, 2003, you requested a tariff classification ruling on behalf of Leisure Arts Inc. (Little Rock, AR). Five products were submitted as samples for our examination.

The “premium memory kit” consists of several items shrink-wrapped together for retail sale:

A 10” x 10” scrapbook consisting of numerous blank paper sheets spiral-bound between paperboard covers. An assortment of small, die-cut paper shapes (circles, ovals, etc.) in various colors. Nine loose rectangular sheets (8½” x 9¼”) of colored paper. A pair of plastic scissors with zigzagged metal cutting edges. A gel roller pen.
A non-toxic glue stick.
A small sheet of pressure-sensitive paper stickers printed with cartoon-style dialogue/thought “bubbles.” A printed instruction/project sheet.

Together, the above items are meant to enable the user to create a personalized, decorated “memory book” in which to store photos, keepsakes and the like. For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook, which is the main component.

The applicable subheading for the complete “premium 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 0.4%.

Item #B66530 is a packet of three “whimsical tags” intended for use as scrapbook embellishments. Each tag measures about 2” x 3” and is constructed of layered paper shapes. The three tags are printed with the words “friends,” “happy” and “joy,” respectively. The printing appears to have been produced by a lithographic process. Two of the tags have grommet holes threaded with floss, while the third lacks this feature. An accompanying specification sheet indicates that the imported tags will have a piece of double-sided adhesive foam on the back.

The applicable subheading for the #B66530 tags will be 4821.10.2000, HTS, which provides for paper and paperboard labelsprinted in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram.

Item #C66531 is a packet of three tags made of layered paper. Each measures about 1½” x 3”. The first one is printed with the word “laughter,” and is also decorated with artificial eucalyptus leaves. The second one is printed with the word “live,” and is also decorated with an artificial apple slice. (The printing appears to have been done by a lithographic process.) The third tag is not printed, but is embroidered with the word “love.” All three tags have bits of double-sided adhesive foam on the back. In accordance with Harmonized Explanatory Note (X) for General Rule of Interpretation 3, these products will be regarded as a “selection” (as opposed to a “set”) of printed and unprinted paper labels classifiable in their respective subheadings.

The applicable subheading for the printed “laughter” and “live” tags within the #C66531 packet will be 4821.10.2000, HTS, which provides for paper and paperboard labels...printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram.

The applicable subheading for the embroidered “love” tag within the #C66531 packet will be 4821.90.2000, HTS, which provides for paper and paperboard labelsother than printed: self-adhesive. The rate of duty will be 0.6%.

Item #A66534, a baby-boy-theme embellishment for scrapbooks, consists of a 4” x 4¾” sheet of white paper bearing an array of blue, green and yellow squares. This array is covered by a sheet of clear plastic, to which are attached die-cut representations (made mostly of paper) of a teddy bear, a rattle, a pacifier and a safety pin. Three white wooden tiles, painted with the letters “B”, “O” and “Y” respectively, are attached above the die-cut paper figures. A short length of soft yellow yarn, tied onto grommets at the two upper corners of the article, arches over the top.

The applicable subheading for the #A66534 embellishment will be 4823.90.8600, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 0.5%.

Item #B66540 is a packet of three “copper accents” scrapbook embellishments. The first piece is a 7/8” x 2-1/2” wooden tile decorated with affixed paper, copper foil, and a copper “shell.” An additional copper “shell” and two pieces of sea glass dangle from attached copper wires. The second piece is a 1½” square wooden tile whose face is almost wholly covered with copper foil, embossed in the center with a starfish design. The third piece is a 1¼” paper square covered on its face with copper wire mesh and a tiny plastic starfish. All three pieces have small bits of double-sided adhesive foam on the back.

The applicable subheading for the packet of #B66540 “copper accents” embellishments will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, other than plated with precious metal. The rate of duty will be free.

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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