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NY K85019

April 22, 2004
CLA-2-95:RR:NC:SP:225 K85019


TARIFF NO.: 9503.70.0000; 7326.90.3500

Ms. Carol Krupskas
KAT Import Brokers
Airport Ind. Office Park Bldg. B4A
Valley Stream, NY 11581

RE: The tariff classification of a “Girlie Brights Glass Seed Bead Jewelry Kit” from China.

Dear Ms. Krupskas:

In your letter dated April 2, 2004, on behalf of Horizon Fabrics, you requested a tariff classification ruling.

You submitted a sample of a “Girlie Brights Glass Seed Bead Jewelry Kit” identified as style number KB13254T/K, which is a toy craft kit in a metal carry case resembling a teenage girl’s pocketbook. It has a latch to open and close the hinged lid, and a plastic beaded handle. The carry case measures approximately 5 inches in width, 4.5 inches in height, and 1.25 inches in depth. Inside the carry case are divided compartments that hold 6 different shaped beads of assorted colors. The beads are plastic and glass but may also be metallic. Additionally, a beading needle, plastic line, and clasps are packaged in back of the beads and directions are printed on the back of the item’s hangtag. By following these directions, a child 8 years of age and older can make simple single and double strand jewelry, such as bracelets and necklaces.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: “Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.”

It is the bag or container itself that must be specially shaped or fitted to contain a specific set of articles. We do not regard the sample metal case as one that is specially shaped or internally fitted to accommodate the beads. Nor do we regard the metal case of a kind normally sold with beads. Accordingly, we find that GRI 5(a) does not operate to make the metal case classifiable with its contents. Therefore, the toy craft kit is separately classified from the metal carry case.

The applicable subheading for the “Girlie Brights Glass Seed Bead Jewelry Kit” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the metal carry case of the “Girlie Brights Glass Seed Bead Jewelry Kit” will be 7326.90.3500, HTS, which provides for “Other articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in the handbag.” The rate of duty will be 7.8% ad valorem.

Your sample is being returned upon your request.

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 Wong at 646-733-3026.


Robert B. Swierupski

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