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 M87017 - NY M87062 > NY M87035

Previous Ruling Next Ruling
NY M87035




October 12, 2006

CLA-2-85:RR:NC:MM:109 M87035

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040 8505.19.1000 8543.89.9795 9608.20.0000

Ms. Maureen Ford
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of “Spark Art” accessory packs from an unspecified country

Dear Ms. Ford:

In your letter dated September 26, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is two different “Spark Art” accessory packs. One of the accessory packs is identified in your letter as TRU # 516508 and the other as TRU # 516543. Samples of each of these “Spark Art” accessory packs was submitted and is being returned per your request.

The TRU # 516508 consists of color by sound black and white sheets and flexible magnets.

The TRU # 516543 consists of color by sound black and white sheets, double-sided colored scenery paper, flexible magnets, a multi-chip, and felt-tipped markers.

In determining the classification of the “Spark Art” accessory pack (TRU# 516508), we are guided by General Rule of Interpretation (GRI) 3 in determining its classification because the items within the accessory pack are classifiable under two separate headings. GRI 3 (a) states that the heading, which provides the most specific description shall be preferred to headings providing a more general description. We do not find that any one heading is more specific among the two under consideration. Each heading is equally specific and merit equal consideration. As a result, we make reference to GRI 3 (b) which, in part states, goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or components which gives them their essential character. However, in this instance, we believe that the accessory pack does not meet the Explanatory Notes (ENs) definition of "goods put up in sets for retail sale" because, although the accessory pack consists of at least two different articles that are, prima facie, classifiable in at least two different headings, the items within the accessory pack are not put up together to carry out one activity. Since the components do not contribute to one specific activity, the accessory pack does not qualify as "goods put up in sets for retail sale." Therefore, each of the components within the accessory pack will be classified separately under their respective headings. As such, the color by sound black and white sheets and the flexible magnets are classified separately.

In determining the classification of the “Spark Art” accessory pack (TRU# 516543), we are guided by General Rule of Interpretation (GRI) 3 in determining its classification because the items within the accessory pack are classifiable under four separate headings. GRI 3 (a) states that the heading, which provides the most specific description shall be preferred to headings providing a more general description. We do not find that any one heading is more specific among the four under consideration. Each heading is equally specific and merit equal consideration. As a result, we make reference to GRI 3 (b) which, in part states, goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or components which gives them their essential character. However, in this instance, we believe that the accessory pack does not meet the Explanatory Notes (ENs) definition of "goods put up in sets for retail sale" because, although the accessory pack consists of at least two different articles that are, prima facie, classifiable in at least two different headings, the items within the accessory packs are not put up together to carry out one activity. Since the components do not contribute to one specific activity, the accessory pack does not qualify as "goods put up in sets for retail sale." Therefore, each of the components within the accessory pack will be classified separately under their respective headings. As such, the color by sound black and white sheets and the double-sided colored scenery paper, the flexible magnets, the multi-chip, and the felt-tipped markers are classified separately.

The applicable subheading for the color by sound black and white sheets and the double-sided colored scenery paper will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, design and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” The rate of duty will be free.

The applicable subheading for the flexible magnets will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for the multi-chip will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other apparatus: Other: Other: Other: Other: Other".” The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for the felt-tipped markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Felt-tipped and other porous-tipped pens and markers.” The rate of duty will be 4.0 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/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that the multi-chip will be classified as follows in the 2007 Harmonized Tariff Schedule. The applicable subheading for the multi-chip will be 8542.39.05. Under the circumstances, the classification under the 2007 tariff is advisory only. The classification of all other merchandise subject to this ruling will remain the same in the 2007 tariff.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: