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NY K86096




June 3, 2004
CLA-2-48:RR:NC:SP:234 K86096

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600

Ms. Eileen Fujimuro
The Better Mousetrap People (BC) Ltd.
111 Water Street - Unit 210
Vancouver, B.C.
Canada V6B 1A7

RE: The tariff classification of a scrapbook enhancement kit from China.

Dear Ms. Fujimuro:

In your letter dated May 10, 2004, you requested a tariff classification ruling.

A sample identified as a “Scrapbook Embroidered Paper Kit” was submitted for our examination. It is a cellophane retail package containing a number of items intended to allow the purchaser to create or enhance pages in an existing or new scrapbook. The items included in the package are as follows:

Two 12” x 12” sheets of embroidered paper. The sheets are of heavyweight, colored paper, finely textured on one side and smooth on the other. The embroidery consists of a narrow border of decorative stitching that runs along one edge.

Two 5” x 7” sheets of embroidered paper.

Two 12” x 12” sheets of plain (non-embroidered) paper.

Two 2½” x 5” embroidered paper tags.

Four 1/8”-diameter rivet-like metal embellishments.

Two short lengths (about 12” each) of polyester chenille yarn.

One short length (about 12”) of a knit polyester yarn.

One short length of a ribbon-like article of polyester yarn. It measures approximately 3/16” wide by 12” long.

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 embroidered paper sheets.

Accordingly, the applicable subheading for the complete “Scrapbook Embroidered Paper Kit” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper. The rate of duty will be Free. Quota/visa requirements do not apply.

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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