CLA-2-48:OT:RR:NC:2:234

Mr. Joseph D. Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212

RE: The tariff classification of Fashion Angels “Velvet Art Tote” Collection Kit, Item# 11730, from China.

Dear Mr. Paterick:

In your letter dated June 28, 2013, you requested a tariff classification ruling.

The ruling was requested on a Fashion Angels “Velvet Art Tote” Collection Kit, Item# 11730. A sample was submitted for our examination. The kit consists of an easy to follow instruction sheet, “velvet art tote”, eight mini velvet posters, six colored markers, and a fashion designed pencil pouch. The article that you refer to as the “velvet art tote” is an accordion file. The accordion file is constructed of paperboard coated with a velvet flock design. There are paper sheets attached to the tote to divide it into sections. The tote measures approximately 11” x 13”. The pencil pouch is made of velvet flock designed textile with an inner layer of plastic. The paperboard posters also have a velvet flock design. Six plastic, felt tipped markers in pink, blue, yellow, red, green and purple are packaged in a clear plastic container. The items are packaged together in a box for retail sale. The kit allows young girls of age 6 to color in velvet flock designs on the tote, poster and pencil pouch.

General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers Fashion Angels “Velvet Art Tote” Collection Kit to be a set for tariff classification purposes, with the essential character imparted by the accordion file.

The applicable subheading for the Fashion Angels “Velvet Art Tote” Collection Kit will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Binders (other than book covers), folders and file covers: Other. The rate of duty will be Free.

The sample is being returned to you as per your request.

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 Albert Gamble at (646) 733-3037.

Sincerely,

Deborah C. Marinucci
Director
National Commodity Specialist Division