United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L87909 - NY L87950 > NY L87923

Previous Ruling Next Ruling
NY L87923

October 17, 2005

CLA-2-48:RR:NC:SP:234 L87923


TARIFF NO.: 4823.90.6600

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a child’s card-decorating activity kit from China.

Dear Mr. Maher:

In your letter dated September 23, 2005, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a “Card Projects” kit (Item # 4008) was submitted for our examination and is being returned to you as requested. Designed to allow a child to make personalized greeting cards, the kit consists of three unfinished cards accompanied by a number of items to be used in decorating and presenting them. All of the goods are packed together in a plastic retail box with a hinged lid.

Each card is a folded sheet of paperboard, 5” x 7” in closed condition, with a blank interior. The exterior, which appears to be coated, is printed with a repetitive design, and the front panel incorporates a large, decoratively shaped cutout. The accompanying items are as follows: 3 “stampers” (rubber stamps), 1 small ink pad, 5 grams of glass beads, 10 plastic sequins, a sheet of plastic-foam alphabet stickers, 5 plastic gems, a tube of glitter glue, a tube of white glue, a sheet of pressure-sensitive paper stickers printed with words and phrases, 3 felt-tipped markers, 3 design-printed paper envelopes, and a “project booklet” printed with instructions and suggestions.

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard cards, which provide a focal point for the suggested activity.

The applicable subheading for the complete # 4008 “Card Projects” kit will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

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

Previous Ruling Next Ruling

See also: