United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 892924 - NY 893035 > NY 893015

Previous Ruling Next Ruling
NY 893015

December 29, 1993

CLA-2-32:S:N:N7:236 893015


TARIFF NO.: 3215.90.1000; 3209.90.0000; 4823.59.4040; 5602.10.9090

Mr. Tom Oskamp
Ecstasy Crafts
R.R.#1 Shannonville
Ontario, Canada K0K 3A0

RE: The tariff classification of a Craft Set (Working with Parchment Paper) assembled in Canada.

Dear Mr. Tom Oskamp:

In your letter dated November 30, 1993, you requested a tariff classification ruling.

The prospective import, Craft Set- Working with Parchment Paper is a craft set designed to allow hobbyists to make their own greeting cards and invitations by tracing patterns onto the parchment paper and performing various other steps, such as coloring, embossing, cutting, folding and so forth.

The kit consists of the following materials:

Item Classification

Ink 3215.90.1000
Paint 3209.90.0000
Felt Pad 5602.10.9090
Parchment Paper 4823.59.4040 together with patterns and instructions

In our opinion, this kit is a set in which parchment paper together with patterns convey the essential character of the kit

The applicable subheading for the Craft Set (Working with Parchment Paper and Pattens will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of kind used for writing, printing or other graphic purpose. The duty rate will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: