CLA-2-39:RR:NC:SP:221 G87294
Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, Illinois 60666-0361
RE: The tariff classification of pompons, pipe cleaners, glitter glue pens, wood craft sticks and an art activity kit from Taiwan, China or Malaysia.
Dear Ms. Dorfman:
In your letter dated February 1, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling.
The samples provided with your letter include craft sticks, pompons, chenille stems, a box of 36 glitter glue pens, and an art activity kit. The craft sticks are made in China. The glue pens, chenille stems and pompons are made in Taiwan. The art activity kit is made in Malaysia. Item #41475 is a box containing 2000 wooden craft sticks. Half of the craft sticks are uncolored natural wood and the other half are painted. Item ACF-POM is a bag containing 400 polyester pompons in various sizes and colors. Item ACF-PCL is a bag containing 400 12” long chenille stems, or pipe cleaners, in various colors. The pipe cleaners are made of chenille fibers twisted around a wire stem. Item ACF-GPN is a retail box containing 36 glitter glue pens. The glitter glue pen consists of colored glitter mixed with an adhesive-like substance in a pen-shaped plastic dispenser. When the cap is removed, the material is free flowing with no ball point, felt tip or other porous tip mechanism. The glitter glue pen does not act as an adhesive to bond two surfaces together, but is used to apply decorative, glittery color in craft applications. The glitter glue pens are marketed in a retail box containing 18 glitter colors, 10 neon colors, and 8 glow-in-the-dark colors. The art activity kit consists of a cardboard box which is packed with various products including a box of crayons, a box of chalk, a box containing 4 blocks of modeling clay, a box containing 4 tubs of modeling dough, a box
containing 4 tubs of finger paints, a box containing 12 poster paints and two paint brushes, and a box containing plastic molds, a plastic spatula and a foamed plastic chalk eraser. The activity kit also includes pencils, a plastic playmat, and a polybag filled with paper and paperboard accessories which can be colored, including paper doll cut-outs, stencil-type cut-out shapes, jigsaw puzzles, a calendar, line drawings, greeting cards and a pad of plain paper. The activity kit is not considered to be a set for tariff classification purposes since the products are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. As you requested, the samples are being returned.
The applicable subheading for the set of 36 glitter glue pens will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set.
The applicable subheading for the wood craft sticks will be 4421.90.6000, HTS, which provides for other articles of wood…toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares…other. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the pompons will be 5808.90.0010, HTS, which provides for tassels, pompons and similar articles. The rate of duty will be 5.2 percent ad valorem.
The applicable subheading for the pipe cleaners will be 9603.90.8050, HTS, which provides for brooms, brushes, hand-operated mechanical floor sweepers, not motorized, mops and feather dusters, prepared knots and tufts for broom or brush making...other. The rate of duty will be 2.8 percent ad valorem.
The classification and rate of duty for each item in the activity kit is shown below. All rates of duty are ad valorem unless otherwise indicated. Note that the brushes included in the box of 12 poster paints are classifiable with the set of paints. If the brushes are packaged outside of the box of poster paints but inside the art activity kit, then the brushes would be separately classifiable.
4 jumbo finger paints - 3213.10.0000/6.5%
12 poster paints w/2 included brushes - 3213.10.0000/6.5% on the paint set with included brushes
4 jars of dough - 3407.00.2000/free
4 blocks of clay - 3407.00.2000/free
64 crayons - 9609.90.8000/free
48 sticks of chalk - 9609.90.8000/free
1 chalk eraser (composed of foamed plastic) - 3926.10.0000/5.3%
1 plastic spatula - 3926.90.9880/5.3%
4 plastic dough shooter molds - 9503.90.0000/free
5 closed molds - 9503.90.0000/free
5 cutter molds - 9503.90.0000/free
6 pencils - 9609.10.0000/14 cents per gross plus 4.3%
1 calendar - 4910.00.2000/free
2 jigsaw puzzles - 9503.60.2000/free
8 printed line drawings - 4911.91.2040/ 4 cents per kg
2 printed paint-by-number line drawings - 4911.91.2040/ 4 cents per kg
15 greeting cards - 4909.00.4020/1.5 %
one pad of plain paper - 4820.10.2020/1.2 %
printed plastic playmat - 4911.91.4040/0.9%
paper doll cut-outs - 9502.10.0060/free
other coated paperboard stencil type cut-outs - 4823.90.6500/1.7%
The pompons fall within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division