CLA-2-39:OT:RR:NC:N4:415
Ms. Emily Ager
Cousin Corporation of America
12333 Enterprise Boulevard
Largo, FL 33773
RE: The tariff classification of two crafting kits from China.
Dear Ms. Ager:
In your letter dated February 08, 2021, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
There are two products under consideration, and both will be individually packaged for retail sale.
The first item is described as a “Resin Jewelry Making Accessory Kit,” item number DKIT210094. The kit includes supplies for making multiple jewelry pieces out of epoxy or UV resin. The resin is not included with this kit. Per your submission, this kit includes: 15 silicone jewelry making molds in various shapes, 25 gold screw eye pins, 25 silver screw eye pins, five plastic stirrers, five plastic spoons, five plastic droppers, one hand twist drill with four bits, 12 glitter powder sequins, and one storage bag. The user of this kit would acquire their preferred type of resin and utilize the silicone molds to create various jewelry pieces. Color can be added to the resin with the powder sequins and mixed through using the stirrers or spoons. The drill would be used to make holes for the eye pins to be attached and complete the jewelry piece.
The second item is described as a “Resin Alpha Key Chain Accessory Kit,” item number DKIT210097. The kit includes supplies for making multiple key chains out of epoxy or UV resin. The resin is not included with this kit. Per your submission, this kit includes: one silicone alpha-numeric mold, 20 key rings with chain, 20 jump rings, 20 screw eye pins, 10 tassels, and one mini hand drill with 10 drill bits. The user of this kit would acquire their preferred type of resin and utilize the silicone molds to create various resin letters and/or numbers. The drill would be used to make holes for the eye pins, jump rings, and key rings to be attached and complete the keychains. Tassels can also be attached to the keyring.
This office holds the opinion that both kits would be classified as sets and the plastic molds, which predominate in value over the other components and also provide the primary utility to these kits, would impart the essential character, General Rule of Interpretation 3(b) noted.
As the “Resin Jewelry Making Accessory Kit,” item number DKIT210094, and the “Resin Alpha Key Chain Accessory Kit,” item number DKIT210097, would both be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division