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 K89787 - NY K89830 > NY K89788

Previous Ruling Next Ruling
NY K89788




October 7, 2004

CLA-2-48:RR:NC:SP:234 K89788

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050; 4823.90.8600; 4820.50.0000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of children’s craft kits from China.

Dear Mr. Morse:

In your letter dated September 20, 2004, you requested a tariff classification ruling on behalf of Meijer Distribution. Three sample kits were submitted for our examination and are being returned to you as requested.

The “Denim Designz Craft Kit” (item KA13276) consists of a number of items put up together for retail sale in a printed paperboard display carton. The first four items are style-coordinated desk accessories, as follows:

A “jean jacket journal,” which is a 4¼” x 7” notebook consisting of ruled paper pages spiral-bound between paperboard covers. The front cover has a stitched denim-fabric overlay meant to resemble a denim jacket.

A “mini denim notebook,” which is similar to the above, except that it is smaller (3” x 3”).

A “denim pouf pen,” which is a 3” ballpoint pen wrapped with denim and having a feathery topper.

A heart-shaped trinket box made of denim-covered paperboard. It measures 2½” x 3” x 1½”(H) and has a removable lid.

The remaining items are intended to be used to decorate the above-described desk accessories. They are as follows:

Four 2½” x 4” rectangular pieces of felt (nonwoven fabric) in assorted colors.

A “faux fur plush piece,” which is a 4” x 6” rectangular leopard-print sheet of weft knit fabric of cut pile construction.

A 9” denim fringe strip.

A satin ribbon, 3/8” wide by 15” long.

A 15” sequin strip.

A packet of sparkling acrylic stones (imitation gemstones).

A small tube of craft glue.

The kit is designed to engage the user in the activity (involving cutting, gluing, etc.) of decorating a desk accessory ensemble. All of the items in the kit are either articles to be decorated or materials with which to accomplish the decoration. Therefore, the kit will be regarded for tariff classification purposes as “goods put up in sets for retail sale.” The essential character of the set is imparted by the two notebooks, which together appear to be the most costly and physically substantial components.

Accordingly, the applicable subheading for the complete KA13276 “Denim Designz Craft Kit” will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be Free.

Even though the “faux fur plush piece” is included as a constituent part of the set for classification purposes, it still falls within textile category 224, and products originating in China are subject to visa and quota requirements which must still be met.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The “Card Craze Craft Kit” (item KS 13282) consists of a number of items put up together for retail sale in a printed paperboard display carton. The main items are 40 folded paper cards with accompanying paper envelopes for them. Although some of the cards are square, most of them are die-cut shapes (disks, hearts, etc.), about 3½” in diameter in folded condition. They are in assorted solid colors, and are not printed. The remaining items in the kit are decorating supplies intended to allow the user to customize/embellish the cards so that they can be used as greeting cards for all occasions. These items are: assorted printed paper stickers and punch-out shapes, foam adhesive tape squares, 8 small sheets of design-printed or surface-decorated paper, sequins, glitter, a tube of glue, miniature plastic clothespins, miniature pom-poms, a gel pen, and a length of ribbon.

For tariff classification purposes, the items comprising product KS 13282 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the blank, die-cut paper cards, which provide a focal point for the suggested activity.

Accordingly, the applicable subheading for the complete KS 13282 “Card Craze Craft Kit” will be 4823.90.8600, HTS, which provides for other (non-enumerated) paper, cut to size or shape. The rate of duty will be Free.

The “Scrap in Style Kit” (item KS 13281) consists of a number of items put up together for retail sale in a printed paperboard display carton. The main item is a 9” x 9” scrapbook made up of 30 sheets of heavyweight paper, spiral-bound between rigid paperboard covers. The accompanying items are intended to help the user decorate the book and to mount and highlight photos, souvenirs, etc.: punch-out paper frames, page borders, patterned (design-printed) paper sheets, assorted stickers, plastic stencils, a pair of wavy-edge scissors, a gel pen, glue stick, sparkling stones, holographic hearts, mini pom-poms, a tube of glitter glue, and a length of ribbon.

For tariff classification purposes, the items of product KS 13281 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook.

Accordingly, the applicable subheading for the complete # KS 13281 “Scrap in Style Kit” will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. 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,

Previous Ruling Next Ruling

See also: