The tariff classification of various articles for paper craft projects, from China.

NY I85472 August 28, 2002 CLA-2-48:RR:NC:SP:234 I85472 CATEGORY: Classification TARIFF NO.: 4823.70.0000; 6307.90.9889; 4823.90.8600; 7419.99.5050; 4817.20.4000 Ms. Evi K. Binder Westrim Crafts PO Box 7381 Van Nuys, CA 91409-7381 RE: The tariff classification of various articles for paper craft projects, from China. Dear Ms. Binder: In your letter dated August 21, 2002, you requested a tariff classification ruling. Five samples and related product brochures were submitted for our review. The first four items are described as “embellishments” designed for use in decorating scrapbooks, gift packages, homemade greeting cards and miscellaneous handcrafted articles. Item #39072 is a package of four red, green and white “holiday stockings,” which are multi-layered but essentially flat representations made of what appears to be pressed paper pulp. They range from about two to three inches in length, and have small squares of double-sided adhesive tape affixed on the back. The applicable subheading for the #39072 “holiday stockings” will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or pressed articles of paper pulp. The rate of duty will be free. Item #39030 is a flat snowman made of stitched textile felt, accented with two tiny twigs and plastic buttons. It is about six inches high and has double-sided adhesive tape on the back. The applicable subheading for the #39030 snowman will be 6307.90.9889, HTS, which provides for other made up textile articles. The rate of duty will be 7%. Item #39001 (“scalloped tree”) is an essentially flat, six-inch representation of a Christmas tree. It is made of overlapping pieces of paper, and has pieces of double-sided adhesive tape on the back.  The applicable subheading for the #39001 “scalloped tree” will be 4823.90.8600, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 1.1%. Item #39060 (“wire design”) is composed of a piece of fine wire that has been bent and twisted to form the word “Wish.” The wire, which appears to be of copper, has a red coating and also is decorated with a few attached beads. The applicable subheading for the #39060 “wire design” will be 7419.99.5050, HTS, which provides for other articles of copper: other (than certain enumerated kinds). The rate of duty will be free. The fifth item, #39110, is a retail cellophane package containing 8 “card sets” in assorted solid colors. Each set consists of a folded, unprinted paper card (4½”-square in folded condition), a paper band closure for the card, and a matching paper envelope. These items can be used to create personalized note cards or the like. For tariff purposes, they will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the cards. The applicable subheading for the #39110 card sets will be 4817.20.4000, HTS, which provides, in pertinent part, for correspondence cards of paper or paperboard. The rate of duty will be 0.6%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division