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NY K86033

June 9, 2004
CLA-2-44:RR:NC:2:230 K86033


TARIFF NO.: 4420.90.4500; 4421.90.9740; 6505.90.8090; 6214.30.0000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a snowman making kit in a wooden storage box from China

Dear Ms. Bonadonna:

In your letter dated May 7, 2004 you requested a tariff classification ruling.

The ruling was requested on a product identified as a “Snowman Making Kit”, SKU #13326274, UPC # 444444909596. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a hinged wooden box containing a felt hat, a felt scarf and various wooden shapes on pegs. The wooden shapes depict a carrot nose, a pipe, a heart, three large round buttons and six small round buttons. The shapes are intended to be inserted into a snowman as decorative finishing touches. The box and the contents will be imported and sold together as a set.

The box is a rectangular storage container measuring approximately 11” long by 6” wide by 4-1/2” high. It has a hinged lid and a metal clasp in front. The box is made of ¼” thick wood and is painted on the inside and outside. The lid is additionally decorated with a snowman applique and a winter scene. The box is also painted with the phrase “Snowman Kit- just add snow” and with a list of the contents.

In your letter you suggested classification of the “Snowman Making Kit” as a set under subheading 9503.90.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys. In a supplemental letter dated June 7, 2004, you stated that you do not believe that the box is attractive enough to be classified separately as a decorative box because of the list of contents painted on it.

The box, however, is a sturdy decorative storage container. Names or words painted on it do not change the nature or function of the box. Further, the box is not specially constructed to fit only the contents that it will be imported with. Rather, it is a separate article, a decorative box suitable for holding the contents or a variety of things.

You referred our attention to another ruling, NY I89280 of January 3, 2003, which concerned a snowman kit and which was considered to be a set for classification purposes. That kit consisted of similar articles except that, instead of a wooden storage box, it included a tin bucket. The bucket was used for gathering snow. Since the bucket and the contents were put up together to carry out a specific activity together, they met the requirements for classification as a set.

Regarding the subject “Snowman Making Kit”, however, the decorative wooden storage box and the contents do not carry out a specific activity together. Consequently, the kit is not considered to be a set for classification purposes, and each product in the kit is classifiable separately.

Subheading 9503.90.0060, HTSUS, is not applicable for any of the contents of this kit. Although building a snowman may be fun, the products of this kit merely decorate the snowman. They are not designed to amuse, but to provide a “costume” for the snowman. We note that the snowman kit of ruling NY I89280, referenced above, was not classified in subheading 9503.90.0060, HTSUS.

The applicable subheading for the wooden box will be 4420.90.4500, HTSUS, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the various wooden shapes will be 4421.90.9740, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

The hat and scarf are constructed of nonwoven 100% polyester fabric. The hat is bucket style and the fringed scarf measures approximately 6 x 48 inches. Although inexpensive, the hat and scarf can be worn by humans.

The applicable subheading for the hat will be 6505.90.8090, HTSUS, which provides for other headgear of man-made fibers, not in part of braid. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

The applicable subheading for the scarf will be 6214.30.0000, HTSUS, which provides for shawls, scarves, mufflers, mantillas, veils and the like of synthetic fibers. The duty rate will be 5.3 percent ad valorem.

The hat falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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