United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K84354 - NY K84404 > NY K84383

Previous Ruling Next Ruling
NY K84383




April 14, 2004
CLA-2-32:RR:NC:SP:236 K84383

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000

Mr. Dennis Shostak
Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapoils, MN 55403

RE: The tariff classification of Item Number 6109630, Dudley’s Fun Sports Wrappits and Dudley’s Wild Animal Wrappits from China

Dear Mr. Shostak:

In your letter dated March 19, 2004 you requested a tariff classification ruling.

The samples submitted are as follows:

The Dudley’s “Fun Sports Wrappits” egg decorating kit consists of 12 Easter wrappits ( to make the Easter eggs appear to look like baseballs, soccer balls, basketballs and the like), 5 color dye tablets, 10 plastic egg stand rings and 1 wire egg dipper.

The Dudley’s “Wild Animal Wrappits” egg decorating kit consists of 12 Easter wrappits (to make the Easter eggs appear to look like zebras, giraffes, turtles and the like), 5 color dye tablets, 10 plastic egg stand rings and 1 wire egg dipper.

Both Items are being marketing as Item #6109630.

The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the articles. This office considers the Easter egg decorating kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets.

The applicable subheading for the Dudley’s Fun Sports Wrappits and Dudley’s Wild Animal Wrappits will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The dye tablets, of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the dye tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when 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: other: other. Products in subheading 9801.00.1097 are free of duty.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: