CLA-2-48:RR:NC:SP:234 H88987
Ms. Tina Hogoboom
Colorbok, Inc.
P.O. Box 188
Dexter, MI 48130
RE: The tariff classification of various paper goods and children’s activity kits from China.
Dear Ms. Hogoboom:
In your letter dated February 28, 2002, you requested a tariff classification ruling. Five samples were submitted for our review.
Item #16617, “Purse Paper Address Book,” consists of 50 alphabetically tabbed, captioned paper sheets permanently bound between fabric-covered paperboard covers. All of the pages are designed for written entries of names, addresses and telephone numbers. The book measures about 4” x 5” x 1”, and features a strap closure incorporating a magnetic snap.
The applicable subheading for item #16617 will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.8%.
Item #16632 is a 12” x 12” sheet of “Self Adhesive Vellum Scrapbook Paper.” It is a translucent paper, faintly printed with green and blue stripes, coated on one side with a pressure-sensitive adhesive. The coated side is covered and protected by a sheet of release paper that is printed with product information. The latter suggests that the item will be imported and offered for retail sale in single sheets of the same size and condition as the sample. The product is intended to enable the user to create elegant, layered scrapbook pages and handmade cards.
The applicable subheading for item #16632 will be 4811.41.3000, HTS, which provides for paper, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets…gummed or adhesive paper and paperboard: self-adhesive: other (than certain enumerated kinds). The rate of duty will be 1.1%.
Item #15861 is identified as a “Kathy Davis Magnetic/Easel Mini Frame.” It is a 4” square picture frame made of coated, design-printed paperboard. The back incorporates a magnet to permit flush mounting on a metal surface, and it also features a fold-out stand allowing upright placement on a desk or the like.
The applicable subheading for item #15861 will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.
Item #15929, “Gifts to Go Hair Accessories,” is a child’s activity kit enabling the user to make and decorate various grooming accessories for the hair. It consists of the following items packed together in a paperboard gift box: 4 plastic headbands, 2 gem sticker sheets, 4 hair spins, 4 hair clips, clear glue, glitter, 48 plastic rhinestones and a printed instruction sheet. A gift card and ribbon are also included to enable the purchaser to conveniently give the kit as a gift.
Item #15963, “Gifts to Go Pop Art Purse,” is a child’s activity kit enabling the user to make and decorate a plastic purse. It consists of the following items packed together in a paperboard gift box: 1 pre-scored plastic sheet with pre-cut holes for beads, 600 plastic beads, 1 plastic decorative flower and a printed template showing a suggested design. A gift card and ribbon are also included to enable the purchaser to conveniently give the kit as a gift.
The applicable subheading for item #15929 and for item #15963 will be 9503.70.0000, HTS, which provides for other (than certain enumerated) toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
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