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NY A80240

March 6, 1996

CLA-2-44:RR:NC:GI:230 A80240


TARIFF NO.: 4420.90.4500; 6307.90.9989; 6810.99.0000; 9505.10.5020; 9606.29.6000

Ms. Sandi Amundson
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a decorative "sewing kit," including a wooden box, ornamental notions of artificial stone, and a pin cushion, from China.

Dear Ms. Amundson:

In your letter dated January 9, 1996, together with an undated follow-up submission of additional information (received here on February 15), you requested a tariff classification ruling.

A sample identified as an "Eddie Walker `Sew Sweet' Sewing Kit" (item 18435-6) was submitted and is being returned to you. It is a 5 3/4" x 7" x 10" bifurcated, hinged wooden chest containing a poly-filled fabric pin cushion, 3 small mouse figurines and 13 ornamental notions, including spools, thimbles, buttons, bobbins and a ruler. In a telephone conversation, you advised us that the notions and figurines are made of calcium carbonate, derived from natural limestone, agglomerated with polyester resin. The pin cushion and the notions are decorated in a Santa Claus motif.

The product is said to be a "collectible sewing kit with a holiday theme," and is intended to be used for "decorative and display purposes." (The "notions" do not appear to be designed primarily for functional applications.) In this regard, an interior shelf and a removable, compartmental- ized wooden tray allow the chest, when open, to serve as a "display case" for the other components.

In our opinion, the various pieces of this kit are not put up together to meet a particular need or carry out a specific activity. Thus, they will not be considered "goods put up in sets for retail sale," and will be classified separately.

The applicable subheading for the wooden chest will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 5.7%.

The applicable subheading for the pin cushion will be 6307.90.9989, HTS, which provides for other (non-enumerated) made-up textile articles. The rate of duty will be 7%.

The applicable subheading for the agglomerated calcium carbonate/resin spools, bobbins, thimbles and mouse figurines will be 6810.99.0000, which provides for other articles of artificial stone. The rate of duty will be 2.9%.

The applicable subheading for the "ruler," which is not an accurate measuring instrument, and which looks more like a full Santa Claus figure in relief, will be 9505.10.5020, HTS, which provides for other (than certain enumerated) articles for Christmas festivities. The rate of duty will be free.

The applicable subheading for the buttons will be 9606.29.6000, HTS, which provides for other (than certain enumerated) buttons. The rate of duty will be 4.6%.

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 Paul Garretto, at (212) 466-5779.


Roger J. Silvestri

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