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NY N009682




May 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Cynthia Trang
Combined Resources International
2245 San Diego Ave., Suite 223
San Diego, CA 92110

RE: The tariff classification of the “Trace and Trim Paper Cutting System” from China.

Dear Ms. Trang:

In your letter dated April 11, 2007, you requested a tariff classification ruling.

A sample was provided with your letter. The Trace and Trim Paper Cutting System is used to cut decorative shapes and frames from paper and photos, especially for use with scrapbooking. The system consists of an ABS plastic carrying case, a PVC plastic cutting mat with rounded corners, a plastic straight guide, a plastic wavy guide, eighteen translucent orange plastic templates and four cutters. Despite the product’s name, the templates are not used to trace or draw any designs, but rather are used as guides for the cutters. Each cutter consists of a plastic holder with a metal blade. The cutters are used to follow the outside or inside edges of the template to cut out the shape.

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 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 articles comprising the Trace and Trim Paper Cutting System are packaged together for retail sale, and are used together to create decorative shapes and designs for the activity of scrapbooking. The articles are classified together in the provision applicable to the article or articles which impart the essential character to the set. The cost breakdown provided with your letter shows that the bulk of the value is attributed to the plastic templates, the wavy guide, the straight guide and the plastic cutting mat, all of which are classified in heading 3926. These components also contribute the most to the function of the set.

The applicable subheading for the Trace and Trim Paper Cutting System will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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).

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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