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NY K88787

September 8, 2004

CLA-2-63:RR:NC:N3:351 K88787


TARIFF NO.: 6307.90.9889, 6702.10.2000, 4602.10.6000, 5806.32.1090

Colleen O’Shea-Moran
Imports, U.S. Customs & Compliance
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 four samples. Each is a packet of decorations that you say are designed to be used as accents on scrapbooks and the like.

Item 1034-68 Ribbon Roses and Bows consists of polyester ribbons, ribbon bows, and rosettes.

Item 1034-70 It’s a Girl Beads/Heart consists of a wooden heart, a polyester ribbon bow and rosette, and plastic beads letter beads spelling “It’s a girl.”

Item 1034-50 Hearts Ribbon consists of wooden hearts, polyester ribbons, and rosettes.

Item 1034-42 Hearts and Ivy consists of polyester ribbons, plastic beaded hearts, and polyester artificial ivy.

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 1034-68 Ribbon Roses and Bows will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for 1034-70 It’s a Girl Beads/Heart will be 4602.10.6000, HTS, which provides for basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other, wickerwork. The rate of duty will be Free.

The applicable subheading for 1034-50 Hearts 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 percent ad valorem.

The applicable subheading for 1034-42 Hearts and Ivy will be 6702.10.2000, HTS, which provides for artificial flowers, foliage, and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 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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