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NY I82523




June 3, 2002

CLA-2-48:RR:NC:2 234 I82523

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600; 7177.90.7500; 3926.40.0000; 9608.20.0000; 7326.20.0070; 4911.91.4040; 4820.10.2020; 4821.10.2000; 4811.90.9000

Mr. Juan Dominguez
Classification Analyst
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
Bentonville, Arkansas 72716-0410

RE: The tariff classification of “Velvet Jewelry Box”, Style No. 2436, from China

Dear Mr. Dominguez:

In your letter dated May 9, 2002, received in this office May 22, 2002, you requested a tariff classification ruling.

A sample identified as a “Velvet Jewelry Box”, Style No. 2436, was submitted, and is being returned to you as requested. It consists of numerous articles put up together for retail sale in a chest-style paperboard box, with three drawers and a compartment under the lid. The individual items, which do not all relate to a single need or activity, will be classified separately, as indicated below. Your proposal, that the article, as a single entity, should be classified in 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS) was considered, but found not appropriate.

The paperboard box which contains all the other components, is 33 cm in length, 18 cm high, and 21 cm deep (front to back). It is covered on all exterior surfaces with white coated paper, on which designs have been created in black flocking material. The interior surfaces are all of white paper or paperboard. The box has a lid which opens upward, and is retarded in its motion by a textile ribbon strip, blue in color. It has four compartments for storage in the household of miscellaneous articles: one under the lid, and three which are pull-out drawers: one drawer which is the full length and depth of the box, and two which are each half that size. While it is designated “Jewelry Box” in your letter, the box does not appear to be specially designed, or shaped or fitted, to hold jewelry.

The applicable subheading for the paperboard box of Style 2436, as described, will be 4823.90.6600, HTS, which provides for: Other (than certain specified) articles of coated paper or paperboard. The rate of duty will be 1.1 percent ad valorem.

Included in the package are twelve “marker pens” and a “holder” made of coated paper or paperboard. The applicable subheading for the pens will be 9608.20.0000, HTS, which provides for: Felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. The applicable subheading for the “holder” will be 4823.90.6600, as above. The rate of duty will be 1.1 percent ad valorem.

Also included are three plastic campaign-style buttons (pins), for attachment to an article of clothing. The applicable subheading for these pins will be 7117.90.7500, HTS, which provides for: Certain imitation jewelry, of plastics. The rate of duty will be Free.

Also included is a small (13 cm x 10 cm) picture frame, identified as “Lisa Frank Fantastic Frame”, made essentially of paper or paperboard, coated. The applicable subheading will be 4823.90.6600, as above. The rate of duty will be 1.1 percent ad valorem.

Also included is a split-ring metal key ring, 2.5 cm in diameter, attached by a short metal link chain to a circular fob made of plastic and decorated with flocked paper on one face, and a glass mirror on the other. The fob is 7 cm in diameter. The applicable subheading for this article will be 7326.20.0070, HTS, which provides for: Other (than certain specified) articles of iron or steel wire. The rate of duty is 3.9 percent ad valorem.

Also included is a package of about 30 plastic domed articles, each measuring in its longest dimension 1.5 cm. These are referred to in your letter, we believe, as “gemstone”. The applicable subheading for these will be 3926.40.0000, HTS, which provides for: Other ornamental articles, of plastics. The rate of duty will be 5.3 percent ad valorem.

Also included is a pair of pink plastic dice, of a shape normally associated with gaming dice, with the faces suitably marked on each face with the requisite black dots, 1 through 6. They measure about 7 cm in every dimension, and are permanently linked together by a 15 cm long braid of synthetic textile. These are not game dice but decorations or novelty dice pieces. The applicable subheading will be 3926.40.0000, HTS, as above. The rate of duty will be 5.3 percent ad valorem.

Also included is a small (20 cm x 15 cm) rectangular sheet of white paper, partly covered on one face by a design made of applied black flock material, forming a picture and design on the remaining white portion of the surface. Evidently, a child will color the white spaces, to create a multi-colored picture with a black background. The applicable subheading for this article will be 4811.90.9000, HTS, which provides for certain paper, surface decorated, in rectangular sheets of certain dimensions. The rate of duty will be 1.1 percent ad valorem.

Also included is a sheet of flocked cut-outs of irregular dimension, and four irregularly shaped pieces of folded paper with flocked designs on one face. The applicable subheading for these articles will be 4823.90.6600, HTS, as above. The rate of duty will be 1.1 percent ad valorem.

Also included are three small (13 cm x 9 cm) variously colored mailing envelopes of paper. The applicable subheading for these envelopes will be 4817.10.0000, HTS, which provides for: Envelopes (of paper or paperboard). The rate of duty will be 0.8 percent ad valorem.

Also included is a small (13 cm x 11 cm) spiral bound notebook or note pad, decorated on its covers with flocking material and with an imitation gemstone. The pages are of paper, cut irregularly to approximate the shape of a butterfly. The applicable subheading for this article will be 4820.10.2020, HTS, which provides for: Memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 0.8 percent ad valorem.

Also included is a six-piece collection of printed pictures (3 butterflies, 2 stars, 1 peacock), printed on paper in color by a process not specified; and a printed cut-to-shape picture of a child on horseback, printed on a plastic material which has magnetic properties. The applicable subheading for these printed pictures will be 4911.91.4040, HTS, which provides for: Other (than certain specified) pictures, designs and photographs. The rate of duty will be 0.6 percent ad valorem.

Also included is a single sheet of printed pressure sensitive paper labels (“To” and “From”). The applicable subheading for these labels will be 4821.10.2000, HTS, which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 1.8 cents per kilogram.

Also included are 5 sheets of printed paper stickers on release paper, printed with pictures by a method not specified. The applicable subheading for these stickers will be 4911.91.4040, as above. The rate of duty will be 0.6 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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