The tariff classification of a scrapbook tin from China

N042317 November 20, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4811.90.9090; 4823.90.8600; 3926.40.0000; 4911.91.2040; 4911.99.8000; 5806.32.10; 7310.29.0050 Mr. Zach Zimmer Combined Resources International 2245 San Diego Avenue Suite 233 San Diego, CA, 92107 RE: The tariff classification of a scrapbook tin from China Dear Mr. Zimmer: In your letter dated July 2, 2008, you requested a tariff classification ruling. On July 15, 2008, we responded with a request for a sample of your product that was received by this office on October 22, 2008. You submitted a sample designated as the Memory Stor “Paper & Embellishment Collection” for our examination. The kit contains: 1 reusable, steel container 80 pieces of 12” x 12” sheets of cardstock 192 design-printed, die-cut flat stickers 471 alphabet die-cut flat stickers 85 epoxy (puffy) stickers 105 heavyweight, chipboard alphabet die-cut stickers 37 chipboard design-printed stickers 6 rolls of designer ribbon 1 inspirational idea sheet The metal tin is cellophane wrapped and inserted into a printed paperboard sleeve. The contents are organized in a reusable two-piece, steel container that has a see-thru plastic window on the lid. The tin holds 900+ pieces of scrapbook embellishments such as surface-colored and design-printed paper sheets, three sheets each of lithographically design-printed and alphabet die-cut, flat stickers, one sheet of puffy stickers printed with repetitive patterns, but not motifs, characters or pictorial representations (not considered to be printed matter for tariff purposes) and one sheet of puffy stickers with printed letters and numbers, heavyweight, chipboard alphabet and design-printed, die-cut stickers, and six design-printed ribbon patterns that each measure approximately 3’ in length of varying widths (approximately ¼”, ½”, ¾” and 1½”). The printed inspirational idea sheet is included to provide scrapbook page instructions using all of the supplies. The applicable subheading for the surface-colored and surface-decorated paper sheets will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be Free. The applicable subheading for the flat, lithographically-printed sticker sheets and the die-cut chipboard stickers will be 4823.90.8600, (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be Free. The applicable subheading for the epoxy design-printed (puffy) stickers will be 3926.40.0000, (HTSUS), which provides for Other articles of plastics…statuettes and other ornament articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the flat, lithographically-printed sticker sheets will be 4911.91.2040, (HTSUS), which provides for Other (than certain enumerated) printed matter: pictures, designs and photographs: … lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters. The rate of duty will be Free. The applicable subheading for the epoxy printed letters and numbers (puffy stickers) will be 4911.99.8000, (HTSUS), which provides for Other printed matter, including printed pictures and photographs; other (than various specified kinds). The rate of duty will be Free. The applicable subheading for the ribbon will be 5806.32.10, (HTSUS), which provides for Woven ribbons of man-made fibers, not pile, not cont by wt 5% or more of elastomeric yarn or rubber. The rate of duty will be 6 percent ad valorem. The applicable subheading for the reusable steel container will be 7310.29.0050, (HTSUS), which provides for Tanks, casks, drums, cans, boxes and similar containers… for any material, of iron or steel, of a capacity not exceeding 300 liters… Of a capacity of less than 50 liters: Other, Other.". The rate of duty will be Free. 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/. The woven ribbons classifiable in tariff subheading 5806.32.10 fall within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division