CLA-2-39:RR:NC:SP:221 J84642
Mr. John Cioffi
Continental Forwarding Co, Inc.
P.O. Box 81222 AMF
Cleveland, OH 44181
RE: The tariff classification of craft items from China.
Dear Mr. Cioffi:
In your letter dated April 22, 2003, on behalf of Lamrite West, Inc., you requested a tariff classification ruling.
Five samples were provided with your letter. The craft items are part of the “Finishing Accents” line. The articles within each product are packaged together for retail sale. Item no. 1034-04 consists of two small metal butterflies each glued onto a length of raffia. Item no. 1034-27 consists of 2 paperboard boxes with raffia strings. Item no. 1034-43 is a miniature present, consisting of a styrofoam core wrapped with foil and string to look like a wrapped gift. Item 1034-48 is a miniature clothesline with wood clips. The wood clips are too small to be used for clothespins. Item 1034-56 consists of two decorative plastic bears and three lengths of polyester ribbon. The plastic bears and lengths of ribbon are classified separately. As you requested, the samples are being returned.
The applicable subheading for the foil present (Item no. 1034-43) and the miniature flocked bears (Item no. 1034-56) will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the lengths ribbon (Item no. 1034-56) will be 5806.32.1090, HTS, which provides for narrow woven fabrics, other than goods of heading 5807; other woven fabrics; of man-made fibers; ribbons; other. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the metal butterflies with raffia strings (Item 1034-04) will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, and parts thereof: other. The rate of duty will be free.
The applicable subheading for the wood clips with the jute string (Item no. 1034-48) will be 4421.90.9740, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the paperboard boxes with raffia strings will be 4823.90.8600, HTS, which provides for other articles of paper or paperboard. The rate of duty will be 0.5 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division