CLA-2-44:RR:NC:2:230
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of a wooden flower craft kit from China
Dear Mr. Crago:
In your letter dated May 29, 2008 you requested a tariff classification ruling.
A sample of the product to be classified was submitted with your ruling request. The product is identified as the “Arts & Crafts Set, Do-It-Yourself Memo Holder” item # A068KA00779. The set contains one 2 mm thick x 4.25” wide x 6” long sheet of plywood die cut with various shapes that make up parts of a flower and other decorative articles. In addition, the set contains four small plastic containers of paints in primary colors, a paint brush, a small tube of glue and a 1-1/2” long flexible magnetic strip. The contents are packaged in a printed cardboard box for retail sale.
The various die cut wooden parts are designed to be assembled together to make a flower with petals and other decorative articles. The glue is provided to glue the parts together, and the paint and paintbrush are included to finish the articles. The magnetic strip can be added to one finished article. All of the components of the wood craft kit are intended to be used together and constitute a set for tariff classification purposes. The essential character of the set is imparted by the die cut unassembled wood flower and other decorative articles.
The applicable subheading for the “Arts & Crafts Set, Do-It-Yourself Memo Holder” item # A068KA00779, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and ornaments, of wood. The rate of duty will be 3.2 percent ad valorem.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division