CLA-2-48:RR:NC:2:234
Mr. Ciprian Marinescu
Schenker of Canada Ltd.
35 Saint Jacques St.
Montreal, Quebec H2Y 1K9
Canada
RE: The tariff classification of an origami kit from China
Dear Mr. Marinescu:
In your letter, which was received in our office on February 9, 2007, you requested a tariff classification ruling. The request was made on behalf of Mega Brands Inc.
The product to be classified is a child’s craft kit entitled “Origami Folding Fun”, item # 1793. A sample of the kit was submitted. The kit is retail packed in a printed paperboard box and consists of 32 squares of decorative origami paper, an instruction sheet and plastic scissors. The origami paper sheets measure 6-1/2” x 6-1/2” and are surface-colored and design-printed on one side in assorted colors and patterns. The instruction sheet contains illustrated step-by-step folding directions for twenty shapes. Some of the shapes require cutting the square sheets into rectangular sheets before folding.
All of the components of this kit are put up together to make origami shapes. They meet the requirements of “goods put up in sets for retail sale” and will be classified together. Goods put up in sets for retail sale are classifiable under the component that imparts the essential character of the set. The origami paper sheets impart the essential character of this origami kit.
The applicable subheading for the “Origami Folding Fun” craft kit, item # 1793, will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) surface-colored, surface-decorated or printed paper. The rate of duty will be free.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division