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NY L88270

October 28, 2005

CLA-2-39:RR:NC:SP:221 L88270


TARIFF NO.: 3919.90.5060; 3926.90.9880; 7326.20.0070

Mr. Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of craft supplies from China.

Dear Mr. Yi:

In your undated letter, received in this office on October 17, 2005, on behalf of Fibre-Craft Materials Corp., you requested a tariff classification ruling.

The sample provided with your letter is identified as the Foam Scrapbooking Kit, item #9292. The kit consists of a reclosable clear plastic packing case containing 12 foam sheets, 6 metal ring clips and hundreds of self-adhesive stickers in various shapes, such as letters, stars and flowers. The foam sheets and self-adhesive stickers are composed of ethylene vinyl acetate (EVA) plastic. The sheets are punched with holes for the ring clips so that the sheets can form a scrapbook. Though the stickers can be used to decorate the scrapbook, the assortment includes hundreds of extra stickers for use as miscellaneous supplies for a multitude of creative projects. The label states that the supplies are great for day-care centers, school projects, parties and scrapbooking.

As you requested, the sample will be returned.

The applicable subheading for the self-adhesive stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the sheets with the punched holes will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the metal ring clips will be 7326.20.0070, HTS, which provides for other articles of iron or steel: articles of iron or steel wire, other. The rate of duty will be 3.9 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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