CLA-2-48:OT:RR:NC:2:234
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of activity sets from China
Dear Ms. Aldinger:
In your letter dated May 19, 2008, you requested a tariff classification ruling.
You submitted three samples designated as Item #45411 “Disney High School Musical Locker Gear Assortment” sets. The sets were of different themes named Gabriella’s Locker Fashionz, Sharpay’s Stylin’ Locker, and Troy’s Locker Gear. All of the sets include the following items: an instruction sheet, one folder, two photo sheets, one adhesive sticker roll, two sticker sheets, one stencil sheet, two glitter glues, two fuzzy magnets, one magnet strip, one package of sequins and glitter cord, one framed mirror, three markers, and one dry erase board. Fabric strip and marabou fur are included in the sets for Gabriella and Sharpay and an adhesive rolled cork is included in the Troy assortment. The Sharpay set also includes one small plastic tube of liquid white glue. These contents will be packaged in a paperboard box as a set for retail sale. Although the contents will be packaged together the items, for tariff purposes, will be classified separately.
The applicable subheading for the paper folder will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) binders, folders and file covers, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for the stencil sheets will be 4823.90.8600, (HTSUS), which provides for Other articles of paper or paperboard. The rate of duty will be Free.
The applicable subheading for the photo sheet, sticker roll, and sticker sheets will be 4911.91.2040, (HTSUS), which provides for Other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.
The applicable subheading for the glitter glue will be 3213.90.0000, (HTSUS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other). The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the white glue will be 3506.10.5000, (HTSUS), which provides for Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the framed plastic mirror will be 3924.90.5600, (HTSUS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the sequins with glitter cord will be 3926.90.3500, (HTSUS), which provides for Other articles of plastics…Beads, bugles and spangles…articles thereof, not elsewhere specified or included, Other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the adhesive rolled cork will be 4504.10.5000, (HTSUS), which provides for Other; blocks, plates, sheets and strips of agglomerated cork. The rate of duty will be Free.
The applicable subheading for the ruffle trim will be 5808.90.0010, (HTSUS), which provides for Ornamental trimmings in the piece, other, of cotton or of man-made fibers. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the maribou fur will be 6701.00.3000, (HTSUS), which provides for Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for the flexible magnets will be 8505.19.1000, (HTSUS), which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the markers will be 9608.20.0000, (HTSUS), which provides for Felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the magnetic dry erase board will be 9610.00.0000, (HTSUS), which provides for Slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the "fabric strip". Your request for a classification ruling should include the response to the attached questions. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter and a sample.
The ruffle trim falls 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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division