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NY M84639

July 21, 2006

CLA-2-44:RR:NC:2:230 M84639


TARIFF NO.: 4421.90.9740

Mr. Ted Pascador
Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938

RE: The tariff classification of a craft kit to assemble and decorate an accordion style mounting display board from China

Dear Mr. Pascador:

In your letter dated June 23, 2006, on behalf of Colorbok Inc., you requested a tariff classification ruling.

The ruling was requested on a product referred to as the “Tag Accordion Craft Kit.” A sample of the product was submitted, which will be returned to you as you requested.

The sample is a kit packed together in a retail box, which includes materials necessary to assemble and decorate an accordion style mounting display board. The accordion display board, when assembled and decorated, will be used to permanently mount personal photographs, which will be furnished by the consumer.

The main components of the kit are three wood fiberboard panels, each measuring approximately 7-7/8” long x 5-1/8” wide x ¼” thick. The panels are further processed as follows: the top corners of the boards are cut off at an angle; a 5/16” diameter hole is drilled through the top center of each panel, and small holes are drilled near the side edges to accommodate hinges. The three panels will be assembled together with hinges to make an accordion style board similar to a mini tabletop screen. The kit also includes the following materials to assemble and decorate the accordion display board: eight decorative printed papers, four hinges, tiny screws, two metal words (“happily” and “together”), two metal charms, an 18” long ribbon, one rub-on word sheet, two punch-out letter sheets, one sheet of adhesive foam squares, metal eyelets to cover the holes, one brown ink pad and an instruction booklet.

The various components of the “Tag Accordion Craft Kit” are put up together for the specific activity of assembling and decorating the accordion style display board. The components are classifiable together as goods put up in a set for retail sale. The essential character of the set is imparted by the wood accordion display board.

The applicable subheading for the “Tag Accordion Craft Kit” will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 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/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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