CLA-2-48:RR:NC:SP:234 K86578
Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Dr., Suite 101
Memphis, TN 38118
RE: The tariff classification of scrapbook embellishments from China.
Dear Ms. Roye:
In your letter dated June 1, 2004, you requested a tariff classification ruling on behalf of Leisure Arts, Inc. Three samples representing articles used to decorate scrapbook pages were submitted for our examination.
The first sample, identified as “Suspenders,” is a retail packet containing two small paper frames (each about 3½” in diameter, and incorporating adhesive mounting “dots” on the back), two 1”-diameter paper disc embellishments (also with adhesive dots), and a piece of textile ribbon with attached plastic beads. The packaging includes suggestions on various ways in which these items may be combined with each other to form a decorative display in a scrapbook or craft project.
The applicable subheading for the complete “Suspenders” packet will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be Free.
The second sample, identified as “Clear Cuts,” is a retail packet containing a set of assorted die-cut polypropylene shapes. The shapes have been cut from thin, flat polypropylene sheeting, tinted to various colors but still transparent. No adhesives are present anywhere on the items.
The applicable subheading for the “Clear Cuts” set of die-cut polypropylene shapes will be 3926.90.9880, HTS, which provides for other (non-enumerated) articles of plastics. The rate of duty will be 5.3%.
The third sample, also identified as “Clear Cuts,” is a retail packet containing two thin, 4” x 6” rectangular sheets of polypropylene. One of the sheets is tinted/transparent, without printing; the other is tinted/transparent, but is also printed with a repetitive design. No adhesives are present.
The applicable subheading for the “Clear Cuts” set of two rectangular polypropylene sheets will be 3920.20.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene. The rate of duty will be 4.2%.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division