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NY M84620




June 27, 2006

CLA-2-39:RR:NC:SP:233 M84620

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of “Sequin Styles” kid’s craft kit from China.

Dear Ms. Massey:

In your letter dated June 20, 2006, you requested a tariff classification ruling.

The submitted sample is a kid’s craft kit identified as “Sequin Styles”, Item #4685. The kit is designed to decorate various items such as clothing, books, jewelry, etc. It is comprised of the following items:

1,600 loose sequins
400 sequin stickers
3 rolls of sequins (1,080 sequins)
100 seed beads cell phone case tweezers glue tube workstation detailed instructions

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The “Sequin Styles” craft kit is a set for tariff classification purposes. The essential character of the set is imparted by the plastic sequins.

The applicable subheading for “Sequin Styles” kid’s craft kit will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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