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NY F89126




July 28, 2000

CLA-2-63:RR:NC:TA:351 F89126

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.24.9055, 3926.90.3500, 3926.40.0000, 5609.00.3000, 5806.32.1090, 6702.90.3500

Richard Tinelli
Mastercargo, Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of a “trim set” from China.

Dear Mr. Tinelli:

This ruling is being issued to replace New York ruling F87076, which featured an incorrect classification for the plastic box, but only in the heading of the letter. This does not affect the classification as given in the body of the letter. The letter is reprinted in its entirety below.

In your letter dated May 15, 2000, you requested a tariff classification ruling.

You submitted a sample of what you refer to as a “trim set.” It consists of a plastic box with ten compartments. Each compartment contains an item which you say may be used to ornament a handbag, pillow, or garments. The items are three kinds of ribbons, loose beads and sequins, sequins that are permanently stitched together, and artificial flowers of man-made fiber. Also included are sequins of a diameter of approximately 5/8 inches, to each of which is glued a plastic ring over which a thread of man-made fiber has been chainstitched. You state that these kits will be marketed as a “Design your own” set.

In order to qualify as a set for tariff purposes, the components must meet all of the following criteria as defined in the Explanatory Notes for General Rule of Interpretation 3(b). A set must:
consist of at least two different articles which are, prima facie, classifiable in different headings; be put together to meet a particular need or carry out a specific activity; be packed together for sale to users without repackaging.

In this case, the second criterion is not met because all of the articles contained in the plastic box are used for different activities. Therefore, the submitted samples are not classifiable as a set for tariff purposes.

The applicable subheading for the plastic box will be 3926.24.9055, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics . . . other. The rate of duty will be 3.4 per cent ad valorem.

The applicable subheading for the loose sequins and the beads will be 3926.90.3500, HTS, which provides for other articles of plastics . . . beads, bugles, not strung (except temporarily) . . . other. The rate of duty will be 6.5 per cent ad valorem.

The applicable subheading for the strung sequins will be 3926.40.0000, HTS, which provides for other articles of plastics. . . other ornamental articles. The rate of duty will be 7.2 per cent ad valorem.

The applicable subheading for the ribbons will be 5806.32.1090, HTS, which provides for narrow fabrics . . . of man-made fibers, ribbons, other than typewriter ribbons. The rate of duty will be 7.2 per cent ad valorem.

The applicable subheading for the 5/8-inch sequins with yarn will be 5609.00.3000, HTS, which provides for articles of yarn not elsewhere specified, of man-made fibers. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the textile artificial flowers will be 6702.90.3500, HTS, which provides for artificial flowers of man-made fibers. The rate of duty will be nine percent ad valorem.

We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the item will not meet the country of origin marking requirements as stated in 19 U.S.C. 1304. Accordingly, we would consider this item not legally marked under the provisions of 19 C.F.R. 134.11, which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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