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 > 2001 NY Rulings > NY H82148 - NY H82196 > NY H82166

Previous Ruling Next Ruling
NY H82166

July 23, 2001

CLA-2-39:RR:NC:SP:222 H82166


TARIFF NO.: 3924.90.5500; 4820.10.2010; 6307.90.9989; 8308.90.9000; 9608.10.0000 8505.19.0000

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of various articles from China or Taiwan.

Dear Ms. Denny:

In your letter dated May 31, 2001, and received in this office on June 7, 2001, on behalf of your client Imperial Toy Corporation, you requested a tariff classification ruling.

The submitted sample is identified as item 22113, “Trend Benders Room Mates” set. This set consists of five articles.

Item #1 is a Fuzzy Tee picture frame designed in the shape of a tee shirt on a metal hanger. The picture frame is made of cardboard. The front of the picture frame is covered with plush textile fabric around the border.

Item #2 is a Pop-up picture frame with a plastic base. A flexible wire extends from the base to the plastic flower-shaped top. The picture frame is designed with a two piece flex-jaw spring clamp made of metal. The flex-jaw spring clamp is composed of two parts that are held together with a metal spring clasp in the middle. The flex-jaw spring clasp holds the photograph. The metal spring clasp imparts the essential character to this item.

Item #3 identifies a paper journal consisting of blank, ruled paper sheets permanently bound between plush fabric covers. The covers of the journal are made of cardboard and covered with the same plush fabric as the Fuzzy Tee picture frame. This journal includes a lock and key.

Item #4 identifies a small store-all plastic box to hold note pads or papers. The plastic box has a small metal piece attached to the top. The metal piece attracts a flower-shaped magnet. The magnet is intended merely to decorate the plastic box.

Item #5 is a flower shaped magnet that decorates the plastic box. Although the magnet decorates the plastic box, it can be used separately on other metal surfaces. The center of the magnet has a picture of two young girls.

Item #6 is a plastic Printing Pet Pen. This ball point pen has a spiral shaped handle that includes a metal wire with a ladybug figure attached to the top. The pen is packaged in a retail box.

Your letter of inquiry states you believe that the set is designed for the amusement of young girls. Although these items will be packaged together for retail and sold as a set, for tariff purposes, they are not considered to be a set and will be classified separately.

The sample is returned as you requested.

The applicable subheading for the Fuzzy Tee picture frame, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articlesother, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the plastic pop-up picture frame with a metal clasp, will be 8308.90.9000, HTS, which provides for clasps, frames with clasps,of a kind used forother made up articles of base metal, other, other. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the textile covered journal with a lock and key, will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the small store all plastic box with a magnet, will be 3924.90.5500, HTS, which provides forother household articlesof plastics, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the ball point printing pet pen, will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem. .
The applicable subheading for the flower shaped magnet will be 8505.19.0000, HTS, which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: