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NY M80355

March 15, 2006

CLA-2-49:RR:NC:SP:234 M80355


TARIFF NO.: 4911.99.8000; 4414.00.0000

Ms. Holly VanDeusen
Darice Inc.
13000 Darice Parkway, Park 82
Strongsville, Ohio 44149-3800

RE: The tariff classification of printed wooden signs and plain wooden picture frames packed together with decorating accessories, from China.

Dear Ms. VanDeusen:

In your letter dated February 9, 2006, you requested a tariff classification ruling on behalf of Lamrite West Inc. Three samples were submitted for our examination and are being returned to you as requested.

Item 9181-29 is described as a wooden door hanger craft pack kit. It consists of three door hangers, five felt-tipped markers and two tubes of glitter glue put up together for retail sale in a plastic bag with stapled header card. Each “door hanger” is a thin, rectangular 3-3/8” x 9-1/2” printed sheet of wood incorporating a cutout enabling it to be hung from a doorknob. The printing consists of wording, i.e., “No Trespassing,” “Stop,” or “Welcome to the Jungle,” with a whimsical-design background. The accompanying markers and glitter glue are intended to enable the purchaser to color and decorate the wooden door-hanger signs prior to use.

Item 9181-31, described as a wood sign craft pack kit, consists of four printed wood signs, five felt-tipped markers and two tubes of glitter glue, all packed together as described above. Each sign is a thin, 2½” x 3¾” oval-shaped sheet of wood with an attached loop of cord enabling it to be hung from a peg, doorknob or the like. The printing consists of wording (“Keep Out,” “Buzz Off,” etc.) with a whimsical design. The accompanying markers and glitter glue are intended to enable the purchaser to color and decorate the signs prior to use.

Item 9181-30, a wood frame craft pack kit, consists of four small (3½” x 4¼”) flat, undecorated wood picture frames, five felt-tipped markers, two tubes of glitter glue, an assortment of colorful, pressure-sensitive paper stickers, four small pieces of paperboard and a small adhesive-coated strip of rubbery magnetic material, all packaged together as described above. The frames are to be decorated and mounted using the accompanying accessories.

We note your suggestion that all of these kits should be classified in subheading 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys put up in sets or outfits. However, we find that although the wood articles can be colored/decorated as desired, they are ready for use as presented. Coloring/decorating activity of the kind contemplated here is generally not regarded as sufficient to render products toys for tariff classification purposes.

The subject products will be regarded as “goods put up in sets for retail sale” whose essential character is imparted, in kits 9181-29 and 9181-31, by the printed wooden signs, and, in kit 9181-30, by the plain wooden frames.

Accordingly, the applicable subheading for the complete # 9181-29 door-hanger kit and the complete # 9181-31 sign kit will be 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter. The rate of duty will be Free.

The applicable subheading for the complete # 9181-30 frame kit will be 4414.00.0000, HTSUS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

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