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NY K81500

December 17, 2003
CLA-2-48:RR:NC:SP:234 K81500


TARIFF NO.: 4811.90.9000; 4911.91.2040; 4817.10.0000; 4820.10.2020; 7117.90.5500; 7117.90.7500; 3926.10.0000; 9609.10.0000; 3926.90.3500; 3926.90.9880; 4911.91.4040; 9615.90.3000; 4911.99.6000

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of a child’s activity kit from China.

Dear Ms. Gomez:

In your letter dated November 24, 2003, you requested a tariff classification ruling on behalf of Lisa Frank, Inc.

A sample of a child’s activity kit known as #P3113 “Diva Delights” was submitted for our examination. It consists of a number of items put up together for sale in a paperboard retail display box with paperboard carrying handles. However, since the items do not all relate to the same particular need or specific activity, they do not qualify for tariff purposes as “goods put up in sets for retail sale,” and will therefore be classified separately.

The individual items in the kit are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description. (In those instances where the duty rate is changing effective January 1, 2004, the new rate is also indicated.)

Six 4¾” x 6” rectangular sheets of surface-decorated paper stationery. 4811.90.9000/ 0.5% (Free in 2004) (Other surface-decorated or printed paper.)

Three “fold-out glitter note cards,” which are irregularly shaped, die-cut paper cards, blank on one side and lithographically printed with glitter-accented pictures/designs on the other. 4911.91.2040/ 1.3 cents per kilogram (Free in 2004) (Lithographs on paper or paperboard: not over 0.51 mm in thickness.)

Nine paper envelopes for use with the stationery and the glitter note cards. 4817.10.0000/ 0.4% (Free in 2004) (Envelopes of paper.)

A 4” x 5” spiral-bound paper note pad. 4820.10.2020/ 0.4% (Free in 2004) (Memorandum pads, letter pads and similar articles, of paper or paperboard.)

A sheet of pressure-sensitive “prism stickers,” which are small, die-cut, plastic-coated paper stickers lithographically printed with various pictures and designs. 4911.91.2040/ 1.3 cents per kilogram (Free in 2004) (As described above)

A selection of “prism sticker confetti” (smaller versions of the above “prism stickers”) 4911.91.2040/ 1.3 cents per kg. (Free in 2004) (As described above)

A heart-shaped, 1¼”-diameter plastic “glitter badge pin.“ Depending on value, 7117.90.5500/ 7.2% (Other imitation jewelry valued not over 20 cents per dozen pieces or parts) or 7117.90.7500/ Free (Other imitation jewelry valued over 20 cents per dozen pieces or parts: of plastics)

Six paper clips made of plastic. 3926.10.0000/ 5.3% (Other articles of plastics office or school supplies.)

A “feather boa glitter pencil.” 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a wooden sheath.) [Note: The pencil may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.]

An assortment of plastic beads and related items for making bracelets, etc. 3926.90.3500/ 6.5% (Other articles of plastics: Beads, bugles and spangles; articles thereofother.)

A quantity of plastic ponytail mini hair bands. 3926.90.9880/ 5.3%. (Other articles of plastics.)

A small sheet of die-cut, pressure-sensitive, glitter-accented paper stickers printed with pictures of garments. Printing appears to be lithographic. 4911.91.2040/ 1.3 cents per kilogram (Free in 2004) (As described above)

A selection of star-shaped, pressure-sensitive plastic “crystal stickers,” which have a convex (three-dimensional) cross-section, and which are printed with designs. 4911.91.4040/ 0.3%. (Free in 2004) (Other printed pictures, designs and photographs.)

Three plastic hair pins having flower-shaped plastic ornaments on them. 9615.90.3000/ 5.1% (Hair pins, other than those of heading 8516)

A lithographically printed paper instruction sheet. 4911.99.6000/ Free. (Other printed matter: printed on paper in whole or in part by a lithographic process.)

The paperboard display box, which contains all of the above items, will be regarded as “ordinary packing.” For entry purposes, its value should be prorated against all the other articles.

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.


Robert B. Swierupski

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