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NY L85887





July 25, 2005

CLA-2-39:RR:NC:SP:221 L85887

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.2000; 3926.40.0000; 3919.90.5060; 3926.90.4000; 4421.90.6000; 4911.91.2040; 4202.92.4500; 5808.90.0010; 9609.90.8000; 8505.19.1000

Mr. Sam Yi
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of craft assortments from China.

Dear Mr. Yi:

In your letter received in this office on June 21, 2005, on behalf of your client Fibre-Craft Materials Corp., you requested a classification ruling.

You have submitted two samples of craft and carry assortments. The first sample is identified as item number 64682, Groovy Craft ‘N’ Carry. The second sample is identified as item number 64642, Princess Crafts to Go. Both craft kits are packaged in clear plastic tote bags with snap-closure or self-closure flip top. The tote bags are designed with a carry handle.

Item number 64682, Groovy Craft ‘N’ Carry, includes 3 foam plastic flower shaped picture frames, 1 foam plastic eyeglass shaped picture frame, 1 foam plastic door hanger, 1 foam plastic peace sign, 1 foam plastic hand sign, 10 textile pompons, foam plastic stickers, 6 coloring pages, 4 crayons, 10 craft sticks made of wood, 8 magnets and 10 pieces of ½ inch double-sided tape.

Item number 64642, Princess Crafts To Go, includes 2 foam plastic crown shaped decorations, 1 foam plastic castle shaped decoration, 2 foam plastic door hangers, 1 foam plastic picture frame, plastic artificial gemstones, textile pompons, coloring pages, crayons, foam plastic stickers and paper stickers.

The samples are returned as you requested.

These craft kits cannot be classified as sets because not all the items in the kits contribute to one activity or purpose. The clear plastic tote bags are not specifically shaped or fitted for the contents. The tote bags are clearly designed to hold items other than those with which they are imported. Therefore, each item will be classified separately.

The applicable subheading for the foam plastic picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the foam plastic door hangers, peace sign, hand sign, crown decorative shape and castle decorative shape will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the pressure sensitive foam shapes and double-sided tape will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the artificial 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 wooden craft sticks will be 4421.90.6000, HTS, which provides for other articles of wood: skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares, of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the coloring sheets will be 4911.91.2040, HTS, which provides for other (than certain enumerated) printed matterpictures, designs 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 tote bags will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic: other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the man-made fiber pompons will be 5808.90.0010, HTS, which provides fortassels, pompons and similar articlesof cotton or man-made fibers. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the crayons will be 9609.90.8000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.

The applicable subheading for the magnet will be 8505.19.1000, HTS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: flexible magnet. The rate of duty will be 4.9 percent ad valorem.

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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