CLA-2-82:RR:NC:1:118 K80846
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347-4194
RE: The tariff classification of wood crafting kits from China.
Dear Mr. Anderson:
In your letter dated November 25, 2003, you requested a tariff classification ruling on behalf of Walnut Hollow Farm Inc., located in Dodgeville, WI. The samples that you have submitted will be returned to you as requested.
You have described your four samples as follows:
( Item # 25108, “Introduction to Wood Relief Carving” kit, consisting of:
8x10” Wood rectangle plaque
5x7” Wood oval plaque
Pattern sheet (9 designs)
4 Carving Knives/chisels
Transfer paper
Instruction manual
Retail paper box
This craft kit, is intended to provide all the necessary components in order to facilitate the carving of the wood plaques.
( Item #25110, “Introduction to Clockworking” kit, consisting of:
Wood clock face
Clock movement with hands
Adhesive dial face
Acrylic panel/brass corner tacks
Pattern sheet
Instruction manual
Transfer paper
Retail paper box
This clockmaking kit has all of the components necessary to facilitate its assembly into a complete working battery operated tabletop or mantel clock.
( Item #25109, “Introduction to Woodburning” kit, consisting of:
8x 10” Wood rectangle plaque
Electric wood burning pen
(905 degrees w/universal tip and stand)
Pattern sheet
Transfer paper
Retail paper box
This introduction to woodburning kit includes a variety of patterns designed to be outlined onto a blank wood plaque that facilitates the etching of the pattern into the wood with the electric woodburning pen.
( Item #25111, Introduction to Scrapbooks” kit, consisting of:
13x13” Wood album cover w/hinges and posts
12x12” Pre-punched heavy album paper inserts
Pattern sheet (several designs)
Transfer paper
Template
Flower sticker decals
3 paper edger scissors
Retail paper box
This scrapbook kit, with its blank album cover, is designed to be decorated with the use of the enclosed pattern sheet designs and decals. Tools for etching are purchased separately.
The applicable subheading for item # 25108, the “Introduction to Wood Relief Carving” kit will be 8205.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: planes, chisels, gouges and similar cutting tools for working wood, and parts thereof: other (including parts). The rate of duty will be 5% ad valorem.
The applicable subheading for item #25110, the “Introduction to Clockworking” kit will be 9503.30.0000, HTS, which provides for other construction sets and constructional toys, and parts and accessories thereof. The rate of duty will be free.
Consideration was given to classifying item #25110 in subheading 9105.91.80, HTS, as you have suggested. However, the item will be classified in accordance with GRI 1 as a constructional toy set.
The applicable subheading for item #25109, the “Introduction to Woodburning” kit will be 8516.79.0000, HTS, which provides for other electrothermic appliances of a kind used for domestic purposes: other electrothermic appliances: other. The rate of duty will be 2.7% ad valorem.
The applicable subheading for item #25111, the “Introduction to Scrapbooks” kit will be 4820.50.0000, HTS, which provides for albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: albums for samples or for collections. The rate of duty will be 0.4% ad valorem.
The rates of duty for item #25108, #25109 and #25110 will remain the same in 2004 as 2003. The rate of duty for item #25111 (0.4% ad valorem) will be reduced in 2004 to be free.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division