The tariff classification of scrapbook finishing accents from China

NY K88781 September 8, 2004 CLA-2-63:RR:NC:N3:351 K88781 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.40.0000, 3926.90.3500 Colleen O’Shea-Moran Imports, U.S. Customs & Compliance Darice 13000 Darice Parkway Park 82 Strongsville, Ohio 44149 RE: The tariff classification of scrapbook finishing accents from China Dear Ms. O’Shea-Moran: In your letter dated August 17, 2004, you requested a tariff classification ruling on behalf of Lamrite West Inc. You submitted five samples. Each is a packet of decorations that you say are designed to be used as accents on scrapbooks and the like. Item 1034-62 Birds/Bows/Roses consists of polyester birds, bows, and rosettes. Item 1034-45 Baby Pins & Bows consists of plastic safety pins and polyester bows. Item 1034-12 Roses/Flowers/Bows consists of polyester rosettess, flowers, and bows. Item 1034-52 Pearls and Ribbon consists of plastic pearls and polyester ribbons. Item 1034-20 Satin Flowers and Bows consists of polyester flowers and bows. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The instant kits consist of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (decorating books and the like). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading that occurs last in numerical order among those equally meriting consideration. After reviewing your submission, this office is of the opinion that all of the included items in each set merit equal consideration. The applicable subheading for 1034-62 Birds/Bows/Roses will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for 1034-45 Baby Pins & Bows will be 3926.40.0000, (HTS), which provides for other articles of plastic. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for 1034-12 Roses/Flowers/Bows will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for 1034-52 Pearls and Ribbon will be 3926.90.3500, HTS, which provides for other articles of plastics…beads, bugles, and spangles…articles thereof, not elsewhere specified or included, other. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for 1034-20 Satin Flowers and Bows will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division