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NY N009160

May 2, 2007



TARIFF NO.: 4811.90.9090

Ms. Joyce Gale
American Crafts
476 N. 1500 W.
Orem, UT 84057

RE: The tariff classification of kits for decorating scrapbooks consisting of paper goods, buttons, ribbon and brads from various countries.

Dear Ms. Gale:

In your letter dated March 27, 2007, you requested a tariff classification ruling.

The products to be classified are six scrapbook page kits entitled Baby Boy, Girlfriends, Birthday, Wedding, Baby Girl and Christmas. The four submitted samples (Baby Boy, Girlfriends, Birthday, and Wedding) will be returned to you. Samples of Baby Girl and Christmas scrapbook page kits were not submitted. They are stated to be exactly the same as the other kits, except for patterns and colors. The kits include several paper sheets measuring 12” x 12”, which are solid surface-colored on one side, and design-printed in assorted patterns on the other side, a sheet of self adhesive letters, two spools of ribbon, several plastic buttons and brads (paper fasteners). Each kit is retail packed in China in a cellophane bag with a printed paper insert of instructions. The paper sheets, self adhesive letters and packing are products of the United States. The two spools of ribbon are made in Taiwan. The plastic buttons and brads made in China.

The kits will be classified as a set put up for retail sale, whose essential character is imparted by the paper sheets.

The applicable subheading for the kits will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: other (than certain enumerated kinds and sizes). The rate of duty will be free.

In addition, the kits are marked “Made in China” on the printed insert label. However the retail packaging should be marked with the country of origin of each item within the set, all in accordance with the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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