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NY M82011

April 21, 2006

CLA-2-84:RR:NC:1:104 M82011


TARIFF NO.: 8479.89.9897

Ms. Annette Cohen
Allstar Marketing Group LLC
4 Skyline Drive
Hawthorne, NY 10532

RE: The tariff classification of a stud applicator kit from China

Dear Ms. Cohen:

In your letter dated March 27, 2006 you requested a tariff classification ruling.

You have provided a sample of the GeMagic Deluxe Stud Applicator Kit. The sample will be returned per your request. Two stud applicator tools are included in the kit. The GeMagic Machine is shaped like a stapler with a base. The manually operated machine utilizes a stapler type action to attach the studs to the fabric. It can set #20, #30, #34, #40 or #60 studs. Plunger and setting plate must match the size of the stud being applied. For this purpose, the tool comes equipped with a stud key and five plungers sized to match the stud sizes. The stud, which has four sharp metal prongs on the back, is placed in the device’s plunger (prongs facing down). Fabric is placed right side up over the tool’s setting plate. The user presses firmly down on the plunger until the prongs bend. Except for springs, metal plates and screws, the GeMagic is made of plastic. The MiniMagic Hand Tool, which does not have a base, works with #30, #34, #40 and #60 studs. The tool, which is designed to be held in the hand during operation, does not have a metal working surface. This tool is composed largely of plastic with the exception of a metal spring.

In your supplemental fax of April 10, 2006 you confirmed that all the components of the GeMagic Deluxe Stud Applicator Kit are packaged together (along with the instruction sheet and a booklet of design ideas) in a cardboard box for retail sale. The kit will be sold as in the condition as presented to this office without any repacking. The GeMagic Deluxe Stud Applicator Kit consists of the following: GeMagic Machine (Quantity – 1)
MiniMagic Hand Tool (Quantity – 1)
Smoked Plastic Storage Case (Quantity – 1) Felt Tip Transfer Pens (Quantity – 2)
Templates (Paper/B&W/8.5 x 11)
Studs (Quantity – 1020) (Various sizes/plain metal or metal/imitation gemstone combination)(80% Plated Iron/20% Acrylic)

In your letter, you suggested the following classifications for the various components of the kit, i.e.: GeMagic Machine, MiniMagic Hand Tool and plastic storage case – subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other household articles and toilet articles, of plastics, other. Felt Tip Pens – subheading 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers Paper Templates -- subheading 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter Studs – subheading 8308.90.3000, HTSUS, which provides for beads and spangles of base metal.

If imported separately, the components would be classifiable in separate headings under the HTSUS. The classifications shown above for the plastic storage case, the felt tip pens, the paper templates and the studs would be appropriate. However, the proper classification for the MiniMagic Hand Tool would be subheading 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The GeMagic Machine is classified in subheading 8479.89.9897, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other: Other.

General Rule of Interpretation (“GRI”) 1, HTSUS, 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 and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. 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 goods.

The GeMagic Deluxe Kit Item #19516 consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., applying decorative studs to fabrics). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is 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 GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. Both stud setters are necessary to the function of the kit because the stud application is accomplished through the proper use of the manually operated stud setters. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After reviewing your submission, this office is of the opinion that only the MiniMagic Hand Tool and the GeMagic Machine merit equal consideration.

Thus, the applicable subheading for the GeMagic Deluxe Kit Item #19516 will be 8479.89.9897, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other: Other. The rate of duty will be 2.5 percent ad valorem.

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 Patricia O’Donnell at 646-733-3011.


Robert B. Swierupski

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