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NY K89506

October 14, 2004

CLA-2-39:RR:NC:SP:221 K89506


TARIFF NO.: 3924.90.5500; 3924.90.2000; 8302.50.0000; 4421.90.9740

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of jewel boxes, hooks, picture frames and message boards from China.

Dear Mr. Morse:

In your letter dated September 8, 2004, on behalf of Meijer Distribution, you requested a tariff classification ruling.

Four sample craft kits were provided with your letter. All four kits contain a small paint tray, a sponge paint roller with replacement sponge, a foam paint brush, a small bristle paint brush, two mixing sticks, glue, glitter glue, a bag of rhinestones, five small containers of paint, decorative foam shapes, a stencil sheet and sticker sheets. These items are used to decorate the different articles sold with the craft kits below.

The “Friends Hold-It Hooks” (Item #15025) consists of brass hooks attached to plastic letters that spell “FRIENDS.” The hooks can be used to hold clothes, handbags and other items. The “While You’re Out Message Board” (Item #15024) is a wooden message board with a corkboard, five ball head pins, and two wooden pegs for hanging messages. Both pre-printed and blank message plaques are included with the set. The “Style and Switch Photo Frames” (Item #15040) contains three plastic picture frames. The “My Mini Jewel Boxes” (Item #15037) contains one plastic purse-shaped and three plastic shoe-shaped jewelry boxes. The samples are being returned as you requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification.

The four sample kits are considered sets and all the items within each kit are classified in the heading applicable to the item that imparts the essential character to the set. The brass hooks impart the essential character to Item #15025. The wood message board imparts the essential character to Item #15024. The plastic picture frames impart the essential character to Item #15040. The jewelry boxes impart the essential character to Item #15037.

The applicable subheading for the jewel boxes craft kit (Item #15037) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the photo frames craft kit (Item #15040) will be 3924.90.2000, HTS, which provides forother household articlesof plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the brass hooks craft kit (Item #15025) will be 8302.50.0000, HTS, which provides for base metal hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.

The applicable subheading for the wood message board craft kit (Item #15024) will be 4421.90.9740, HTS, which provides for other articles of wood. The rate of duty will be 3.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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