CLA-2-39:OT:RR:NC:SP:233
Mr. Chris Spivey
Essential Ribbons, Inc.
53 W 36th Street Suite 405
New York, NY 10018
RE: The tariff classification of children’s craft sequins and imitation gemstones from China.
Dear Mr. Spivey:
In your letter dated September 22, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Samples, photographs and descriptions have been provided for four versions of craft kits for children. Styles EC 1021 and EC 1023 are kits of plastic imitation gemstones packaged in bags of between 100 and 150 pieces. Styles EC 1064 and EC 1065 are kits of plastic sequins and spangles designed to be strung together or attached to home craft projects. These items have a perforation that provides the user with a means of attachment. The sequins and spangles will be packaged in bags holding between 100 and 150 pieces.
The applicable subheading for the imitation gemstones, style numbers EC 1021 and EC 1023 will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Imitation Gemstones". The duty rate will be 2.8% ad valorem.
The applicable subheading for the sequins and spangles, style numbers EC 1064 and EC 1065 will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Beads, bugles and spangles, not strung (except temporarily) or set; articles thereof, not elsewhere specified or included: Other". The duty rate will be 6.5% 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/.
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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division