The tariff classification of various kits, from China

NY G82051 September 26, 2000 CLA-2-48:RR:NC:2:234: G82051 CATEGORY: Classification TARIFF NO.: 4901.99.0092; 4817.10.0000; 4820.50.0000; 9615.19.4000 Ms. Evi Binder Customs Analyst Westrim Crafts P. O. Box 3879 Chatsworth, California 91313 RE: The tariff classification of various kits, from China Dear Ms. Binder: In your letter dated Sept. 8, 2000, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. We note that in connection with three (3) of the four (4) kits for which you are seeking a ruling, you suggest classification in HTS subheading 9503.70.0000. [With respect to the fourth kit you did not offer a proposal.] Your suggestion was carefully considered by the appropriate National Import Specialist. The four (4) samples, while not goods of chapter 95, are, each of them, “goods put up in sets for retail sale” within the scope of General Rule of Interpretation 3(b), Harmonized Tariff Schedules of the United States (HTS), and they will each be classified as if they consisted of the single component which imparts the essential character to the set. The kit, “Better Letters” (Memories Forever), which you designate “Lettering Kit, Item #25878”, which is contained in a paperboard box measuring about 12 ½” x 9 ¼” x 2”, consists of letter stickers, lettering squares, alphabet stencils, an instruction/idea book, a practice pad, a journaling template, and a pen. The applicable subheading for the “Lettering Kit”, Item #25878 will be 4901.99.0092, HTS, which provides for: Printed books…and similar printed matter: Other (than certain specified kinds): Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. The kit, “Create a Keepsake”, which you designate “Keepsake Kit Item #25877”, contained in a paperboard box with same measurements as Item #25878, consists of envelopes, matching printed paper, solid color paper, “punch art”, stickers, ribbon, a template, a glue stick and an instruction booklet. The applicable subheading for the “Keepsake Kit”, Item #25877 will be 4817.10.0000, HTS, which provides for: Envelopes, of paper or paperboard. The rate of duty will be 1.6 percent ad valorem. The kit, “Go Girl! Scrapbooking Kit”, your Item #25897, contained in a paperboard box with the same measurements as the preceding kits, consists of an album, pages, stickers, frames, cut-outs, instruction sheet, a pen, and a glue stick. The applicable subheading for the “Scrapbooking Kit”, Item #25897, will be 4820.50.0000, HTS, which provides for: Albums of paper or paperboard, for samples or for collections. The rate of duty will be 1.6 percent ad valorem. The kit, “Gurl Style Jewelry Bead Kit”, which you designate “Gurl Style Rainbow Hair Combs Kit”, Item #15083, is a blister-pack with header card, containing 2 combs and an assortment of small colored beads for assembly with the combs. The FOB value of this kit is stated as $0.355. The applicable subheading for the “Gurl Style” kit, Item #15083, will be 9615.19.4000, HTS, which provides for: Combs, hair slides and the like:Other (than of hard rubber or plastics): Combs: Valued over $ 4.50 per gross. The rate of duty will be 28.8 cents per gross plus 4.6 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division