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NY N013302

July 9, 2007



TARIFF NO.: 5806.32.1090; 6307.90.9889; 8305.90.3050

Mr. Michael Mason
LTD Commodities
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of “scrapbook embellishment sets”, from China.

Dear Mr. Mason:

In your letter dated June 19, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.

You submitted four representative plastic boxes containing several scrapbook or handicraft items which are similar in nature. Each box contains an array of ribbons, motifs, buttons and brads which have application in various crafts and handicraft displays.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level with respect to the classification of “sets”.

Specifically, explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 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. The sundry items contained in these kits are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The first item in each kit consists of woven ribbons measuring about ½" in width and 30" in length. They are composed of either nylon or polyester man-made fibers and have fast edges. Some are of a solid color while others contain a printed design.

The second item, consists of flower petals made of woven polyester man-made fibers. They measure about 1-2 inches in diameter and are decorative in nature.

The third component in these kits consists of metal fastening devices known as brads. They are made up into various decorative configurations including squares, Christmas motifs, valentines and the like.

Additionally, you supplied several plastic buttons. We will not be able to provide a definitive classification on these buttons unless we know the type of plastic, etc., from which they are made. (e.g., Casein, acrylic resin and/or polyester, etc).

The applicable subheading for the narrow woven ribbons will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other narrow woven fabrics, of man-made fibers, ribbons. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the metal brads will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper clips, and parts thereof, other, not wholly of wire. The rate of duty will be Free.

The applicable subheading for the woven flower petals will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made-up textile articles, .. other, other. The rate of duty will be 7 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 narrow woven ribbons classifiable in tariff subheading 5806.32.1090 fall within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (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 textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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