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NY K87147

July 12, 2004
CLA-2-48:RR:NC:SP:234 K87147


TARIFF NO.: 4820.10.2050

Ms. Carol Krupskas
KAT Import Brokers
Div. Kamino Int’l. Transport, Inc.
Airport Ind. Office Park Bldg. B4A
Valley Stream, NY 11581

RE: The tariff classification of a child’s desk accessory set with decorating supplies, from China.

Dear Ms. Krupskas:

In your letter dated June 15, 2004, you requested a tariff classification ruling on behalf of Horizon Fabrics Inc.

A sample identified as a “Denim Designz” kit (item KD13276) was submitted for our examination and is being returned to you as requested. It is a printed paperboard display box containing a number of items put up together for retail sale. The first four items are style-coordinated desk accessories, as follows:

A “jean jacket journal,” which is a 4¼” x 7” notebook consisting of ruled paper pages spiral-bound between paperboard covers. The front cover has a stitched denim-fabric overlay meant to resemble a denim jacket.

A “mini denim notebook,” which is similar to the above, except that it is smaller (3” x 3”).

A “denim pouf pen,” which is a 3” ballpoint pen wrapped with denim and having a feathery topper.

A heart-shaped trinket box made of denim-covered paperboard. It measures 2½” x 3” x 1½”(H) and has a removable lid.

The remaining items are intended to be used to decorate the above-described desk accessories. They are as follows:

Four 2½” x 4” rectangular pieces of felt (nonwoven fabric) in assorted colors.

A “faux fur plush piece,” which is a 4” x 6” rectangular leopard-print sheet of weft knit fabric of cut pile construction.

A 9” denim fringe strip.

A satin ribbon, 3/8” wide by 15” long.

A 15” sequin strip.

A packet of sparkling acrylic stones (imitation gemstones).

A small tube of craft glue.

The kit is designed to engage the user in the activity (involving cutting, gluing, etc.) of decorating a desk accessory ensemble. All of the items in the kit are either articles to be decorated or materials with which to accomplish the decoration. Therefore, the kit will be regarded for tariff classification purposes as “goods put up in sets for retail sale.” The essential character of the set is imparted by the two notebooks, which together are the most costly and physically substantial components.

Accordingly, the applicable subheading for the complete KD13276 “Denim Designz” kit will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be Free.

Even though the “faux fur plush piece” is included as a constituent part of the set for classification purposes, it still falls within textile category 224, and products originating in China are subject to visa and quota requirements which must still be met.

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.

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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