CLA-2-39:RR:NC:SP:221 L88271

Mr. Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of craft supplies from China.

Dear Mr. Yi:

In your undated letter, received in this office on October 17, 2005, on behalf of Fibre-Craft Materials Corp., you requested a tariff classification ruling.

The sample provided with your letter is identified as the Foam Sports Kit, item #9293. The product consists of a reclosable clear plastic packing case containing 3 foam rectangular sheets, 10 foam triangular pennant shapes, 10 wood dowels, and hundreds of self-adhesive stickers in alphabet and sports themed shapes. The sheets, pennants and stickers are composed of cellular ethylene vinyl acetate (EVA) plastic. Though the stickers and dowels may be used with the triangular shaped pieces to create decorative pennants, the assortment includes foam sheets and hundreds of extra stickers for use as miscellaneous supplies for a multitude of creative projects. The label states that the supplies are great for day-care centers, school projects, parties and scrapbooking.

As you requested, the sample will be returned.

The applicable subheading for the self-adhesive stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the EVA rectangular sheets will be 3921.19.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the pennant shapes will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the wood dowels. Your request for a classification ruling should identify the species of plant (scientific and common name) used to make the dowels, and should describe all the steps of the manufacturing process.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division