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 > 2006 NY Rulings > NY M84596 - NY M84654 > NY M84640

Previous Ruling Next Ruling
NY M84640




July 25, 2006

CLA-2-44:RR:NC:2:230 M84640

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Ted Pascador
Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938

RE: The tariff classification of a decorative tray craft kit from China

Dear Mr. Pascador:

In your letter dated June 23, 2006, on behalf of Colorbok Inc., you requested a tariff classification ruling.

The ruling was requested on a product identified as the “Decorative Tray Craft Kit”. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a wooden tray packed together in a retail box with various materials to decorate it. The tray measures approximately 11-1/4” long x 10-5/8” wide x 2-1/8” high and has two handles on the ends. Included with the tray are the following materials to decorate it: five sheets of decorative printed paper, one embossed paper, one transparency, one paperboard frame cutout, one rub-on word sheet, one round metal bookplate, three fabric flowers, five metal fasteners, two metal spiral clips, 8” ribbon, one sheet sandpaper and an instruction booklet. The materials are enough to decorate one tray. As part of the decoration process, a personal photograph will be supplied by the consumer, framed by the paperboard cutout and permanently attached to the center bottom of the tray.

The wooden tray and the materials to decorate it are put up together for the specific activity of decorating the tray. They are classifiable together as goods put up in a set for retail sale. The essential character of the set is imparted by the wooden tray.

The applicable subheading for the “Decorative Tray Craft Kit” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent 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/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: