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NY L84831

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June 9, 2005

CLA-2-39:RR:NC:SP:221 L84831

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 3924.90.5500; 3926.90.9880; 6307.90.9889; 3213.10.0000; 3213.90.0000; 9603.30.2000; 9603.29.4010; 3506.10.5000; 4202.12.2020; 4823.90.8600; 4823.90.6600; 6405.20.9015; 4911.91.2040; 3926.90.3500; 3926.90.4000; 5806.32.1090; 5604.10.0000; 5407.61.9925; 9105.21.80

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Dr.
Plano, TX 75024-3698

RE: The tariff classification of a room décor kit from China.

Dear Ms. Hubbard:

In your letter dated April 29, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The room décor kit (lot number 651-4358) consists of various items to decorate a room. These items include a satin clock, a clock mechanism, 1 plastic sun catcher, 6 acrylic paints with a paint brush, silver string, 2 paperboard trinket boxes, 1 photo frame made of paperboard with a glossy finish, 1 foam plastic door hanger, 1 pair of polyester woven slippers, 1 satin woven eye mask, 1 plastic hairbrush, 1 plastic hand-held mirror, 3 glitter glues, 1 bottle of PVA glue, 1 bag of assorted foam plastic shapes, 1 bag of plastic sparkles or sequins, 1 bag of plastic imitation gemstones, 1 paper sticker sheet, assorted fabric flowers, 1 bag of gem stones, 1 bag of puffy fabric shapes, a 12 inch square piece of fabric and 1 sequin ribbon. These items come with a molded plastic carrying case that is similar to a train case. As you requested, the sample will be returned.

You suggest that these items should be classified together as a toy in chapter 95. However, the kit is made up of numerous decorative and functional items used to decorate a room. These items do not comprise a set for tariff purposes.

The applicable subheading for the plastic suncatcher and the foam plastic door hanger will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic hand-held mirror will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the fabric eye mask, fabric flowers and fabric shapes will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the foam plastic assorted shapes 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 acrylic paints will be 3213.10.0000, HTS, which provides for artists', students' or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the glitter glue will be 3213.90.0000, HTS, which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the artist brush will be 9603.30.2000, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each. The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for the hairbrush will be 9603.29.4010, HTS, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the paperboard trinket boxes will be 4823.90.8600, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free.

The applicable subheading for the paperboard photo frame will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be free.

The applicable subheading for the PVA glue will be 3506.10.5000, HTS, which provides for other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the molded plastic carrying case will be 4202.12.2020, HTS, which provides for trunks, suitcases, vanity cases; with outer surface of plastic, structured, rigid on all sides; vanity cases. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the polyester woven slippers will be 6405.20.9015, HTS, which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the largest fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the paper sticker sheets will be 4911.91.2040, HTS, which provides for other (than certain specified kinds of) printed matter, including printed pictures and photographs: lithographs on paper or paperboard: Not over 0.51 mm in thickness: other (than posters). The rate of duty will be free.

The applicable subheading for the plastic sequins will be 3926.90.3500, HTS, which provides for other articles of plastics beads, bugles and spangles articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the imitation gemstones will be 3926.90.4000, HTS, which provides for other articles of plasticsimitation gemstones. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the silver string will be 5604.10.0000, HTS, which provides for rubber thread and cord, textile covered. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the satin clock and its clock movement will be 9105.21.80, HTS, which provides for other clocks: wall clocks. The rate of duty will be 30 cents each plus 6.9 percent on the case and 5.3 percent on the battery.

The applicable subheading for the sequin ribbon, if of man made fibers, will be 5806.32.1090, HTS, which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): other woven fabrics: of man-made fibers: ribbons, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the 12 inch square of polyester fabric will be 5407.61.9925, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, dyed, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 14.9 percent ad valorem.

The 12 inch square of polyester fabric falls within textile category designation 619. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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See also:

• Tariff No.: 3213.10.00 - Artists', students' or signboard painters' colors, in tablets, tubes, jars, bottles, pans or in similar packings, in sets
• Tariff No.: 3213.90.00 - Artists', students' or signboard painters' colors, in tablets, tubes, jars, bottles, pans or in similar packings, not in sets
• Tariff No.: 3506.10.50 - Products suitable for use as glues or adhesives, nesoi, not exceeding 1 kg, put up for retail sale
• Tariff No.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 3926.40.00 - Statuettes and other ornamental articles, of plastics
• Tariff No.: 3926.90.35 - Beads, bugles and spangles, not strung or set; articles thereof, nesoi, of plastics
• Tariff No.: 3926.90.40 - Imitation gemstones, of plastics
• Tariff No.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 4202.12.20 - Trunks, suitcases, vanity and attache cases, occupational luggage and similar containers, with outer surface of plastics
• Tariff No.: 4823.90.66 - Articles of coated paper or paperboard, nesoi
• Tariff No.: 4823.90.86 - Articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, nesoi
• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 5407.61.99 - Woven fab, of 85%+ non-text. polyester filaments, nesoi (not wholly polyester single yarns, 75-80 dtx, 24 fil/yarn & twist 900+ turns/m)
• Tariff No.: 5604.10.00 - Rubber thread and cord, textile covered
• Tariff No.: 5806.32.10 - Woven ribbons of man-made fibers, not pile, not cont by wt 5% or more of elastomeric yarn or rubber
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 6405.20.90 - Footwear,nesoi,w/outer sole other than rubber/plastics/leather/comp. leather & upper of text. material other than veg. fibers or wool felt
• Tariff No.: 9105.21.80 - Wall clocks nesoi, electrically operated, other than with opto-electronic display only
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• Tariff No.: 9603.30.20 - Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued n/o 5 cents each