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NY L88272




October 28, 2005

CLA-2-39:RR:NC:SP:221 L88272

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 3921.19.0000; 3926.90.9880; 3506.10.5000; 8505.11.0000

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

RE: The tariff classification of craft supplies from China.

Dear Mr. Yi:

In your undated letter, received in this office on October 17, 2005, on behalf of Fibre-Craft Materials Corp., you requested a tariff classification ruling.

The sample provided with your letter is identified as the Funky Foam Kit, item #9294. The kit consists of a reclosable clear plastic packing case containing 3 rectangular foam sheets, 6 self-adhesive frame borders with center openings- 3 in the shape of hearts and 3 in the shape of rectangles, 6 non-adhesive frame backs to match the shapes of the frame borders, i.e., 3 in the shape of hearts and 3 in the shape of rectangles, hundreds of self-adhesive stickers in various shapes such as letters, numbers and flowers, a 5.5 milliliter tube of glue and 12 magnets. The sheets, stickers, frame borders and frame backs are composed of cellular ethylene vinyl acetate (EVA) plastic. Though the kit includes components that may be put together to form 6 decorative photo frames, the assortment also includes multi-purpose foam sheets and hundreds of extra stickers for use as miscellaneous supplies for a multitude of creative projects. The kit includes instruction ideas for projects such as bracelets and greeting cards. The label states that the supplies are great for day-care centers, school projects, parties and scrapbooking.

As you requested, the sample will be returned.

The applicable subheading for the self-adhesive stickers and the self-adhesive frame borders will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the EVA rectangular sheets and the EVA rectangular frame backs will be 3921.19.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the heart-shaped frame backs 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 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 magnets will be 8505.11.0000, HTS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: of metal. The rate of duty will be 2.1 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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