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NY N006921

February 21, 2007



TARIFF NO.: 3926.90.4000

Mr. Mike Barlett
American Shipping Company Inc.
400 Oceangate, CA 90802

RE: The tariff classification of gemstone kit from China.

Dear Mr. Barlett:

In your letter dated February 7, 2007, on behalf of Zephy’s, you requested a tariff classification ruling.

The submitted sample, which will be returned as requested, is called Gemtastic. It enables the purchaser to customize his own design fashions. It contains plastic gemstones, clear transfer sheets, a paper template, a plastic design tray and tweezers. The gemstones are placed on an item such as a t-shirt, the transfer sheet is placed over the gemstones and a hot iron is placed on top of the transfer sheet adhering the gemstones to the item. Some kits will include a women’s 100% cotton knit t-shirt.

The Explanatory Notes to the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “good put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component that gives them their essential character. In this case, the gemstones give the kit its essential character.

If the t-shirt is included in the kit, it would fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible safeguard actions or goods from China and related issues, we refer you to the web site at the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

The applicable subheading for the gemstone kit will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation gemstones. The rate of duty will be 2.8% 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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