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NY K88780

August 27, 2004
CLA-2-63:RR:NC:N3:351 K88780


TARIFF NO.: 6307.90.9889, 5806.32.1090, 9603.90.8050

Colleen O’Shea-Moran
Imports, U.S. Customs & Compliance
Darice Inc.
13000 Darice Parkway
Park 82
Strongsville, Ohio 44149

RE: The tariff classification of scrapbook decorations from China

Dear Ms. O’Shea-Moran:

In your letter dated August 17, 2004, you requested a tariff classification ruling on behalf of Lamrite West Inc.

You submitted five samples. Each is a packet of decorations that you say are designed to be used as accents on scrapbooks and the like.

Item 11034-01 Hats and Roses consists of a miniature straw hat, 2” in diameter, made of woven rattan; a polyester yarn; a woven ribbon, 3 mm in width; and three small ribbon rosettes with an adhesive backing.

Item 1034-34 Party Beads consists of two polyester woven ribbons, 3mm and 5mm wide, and a knit polyester yarn; three plastic stars; three small polyester ribbon rosettes; a small polyester ribbon bow; and a string of plastic letter beads spelling the word “party.”

Item 1034-80 Wedding Pack Ribbon consists of four woven polyester ribbons and a decorative twisted polyester cord.

Item 1034-30 Sewing Kit consists of a 7mm woven polyester ribbon; a matching bow; a miniature (approximately 1” x 2”) sewing box; and a miniature plastic scissor.

Item 1034-97 Mixed Media Baby Pack consists of eight chenille stems (pipe cleaners); four pieces of plastic foam; eight polyester puffs; and a string of plastic beads.

General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.

The instant kits consist of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (decorating books and the like). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply.

GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading that occurs last in numerical order among those equally meriting consideration. After reviewing your submission, this office is of the opinion that all of the included items in each set merit equal consideration.

The applicable subheading for 11034-01 Hats and Roses, 1034-34 Party Beads, and 1034-30 Sewing Kit will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for 1034-80 Wedding Pack Ribbon will be 5806.32.1090, HTS, which provides for narrow woven fabrics, other than goods of heading 5807; . . . Other woven fabrics: Of man-made fibers: Ribbons, other. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for 1034-97 Mixed Media Baby Pack will be 9603.90.8050, HTS, which provides for brooms, brushes, other. The rate of duty will be 2.8 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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