The tariff classification of "Decoupage" craft set (Item 98291-51299) from China, Taiwan and Hong Kong

NY K83345 March 1, 2004 CLA-2-49:RR:NC:2:234 K83345 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Steven De Core D & D Customhouse Brokerage, Inc. 701 Newark Avenue, Suite LL1 Elizabeth, New Jersey RE: The tariff classification of “Decoupage” craft set (Item 98291-51299) from China, Taiwan and Hong Kong Dear Mr. De Core: In your letter dated February 4, 2004, on behalf of your client, Wallace of Bridgeport DBA Top That, Inc., you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested. The sample is a “decoupage set”, packaged in a printed paperboard box that measures about 5 ¾” x 5 ¾” x 2”, consisting of a 48 page book titled, “Classic Decoupage”, a pair of scissors, 1 sheet of double sided sticky pad, and 4 sheets of printed Matt paper. All components of the set will be used for the purpose of decorating various articles; they are individually classifiable in different headings of the Tariff Schedule; and they are packed for retail sale. As such they constitute “goods put up in sets for retail sale” and will be classified in a single subheading derived from the component which gives the set its essential character: the 48 page book. The applicable subheading for the “Decoupage Set” described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): Hardbound books. The rate of duty will be Free. 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