The tariff classification of a foam cutting tool kit from China

N186257 October 25, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Annie Kaminski FloraCraft Corporation One Longfellow Place P.O. Box 400 Ludington, MI 49431 RE: The tariff classification of a foam cutting tool kit from China Dear Ms. Kaminski: In your letter dated September 21, 2011, you requested a tariff classification ruling. A photograph was provided with your letter. The product, identified as the “Basic Tool Kit,” includes three hand tools: the Sculptor/Shaper, the Cutter and the Fabric Tuck/Embosser. The Sculptor/Shaper and the Cutter are composed entirely of polypropylene plastic. The Sculptor/Shaper has curved edges while the Cutter has sharply serrated edges. The Fabric Tuck/Embosser is composed of polypropylene plastic with a rounded iron nub forming the tip. These tools are used to cut and shape craft foam. They do not incorporate any electrical or heating elements. The attached photograph shows the items packaged together in a blister package for retail sale, identified as “styro tools.” The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Basic Tool Kit to be a set for tariff classification purposes, with the essential character imparted by the Sculptor/Shaper and the Cutter, both of which are classified in heading 3926 of the Harmonized Tariff Schedule of the United States (HTSUS). You suggest classification in subheading 3924.10.4000, HTSUS, which provides for tableware and kitchenware of plastics. However, the Basic Tool Kit is not designed for use in the kitchen or at the table. It is meant for use in cutting and shaping craft foam. The applicable subheading for the Basic Tool Kit will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division