CLA-2-48:OT:RR:NC:2:234
Mr. Joseph D. Paterick
Fashion Angels Enterprises
306 North Milwaukee Street
Milwaukee, WI 53222
RE: The tariff classification of “Fashion Sticker Stylist”, Item # 11663 from China.
Dear Mr. Paterick:
In your letter dated November 18, 2013 you requested a tariff classification ruling.
The ruling was requested on Fashion Angels “Fashion Sticker Stylist”, Item # 11663. You submitted a sample for our examination. The item is a spiral bound album containing pictures of female characters referred to as Fashion Angels and sticker sheets with various fashion designs. The album measures approximately 9 ½” (L) x 7” (W). The product consists of an illustration sheet, 20 pages of album style sheets and 18 sheets of assorted design stickers. The illustration sheet provides a sample of how to use the album. The style sheets include pictures of Fashion Angels that are ready to be styled with stickers. The style sheets also include a space where the user may record the angel’s name, event, date, location, inspiration, details, styled by, color swatch, and color swatch match-ups. There are a total of 700 stickers that are printed with beauty items, color and fabric swatches, accessories and garments. The item is intended to be used by children and is sold for retail sale.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the “Fashion Sticker Stylist” to be a set for tariff classification purposes, with the essential character imparted by the album.
The applicable subheading for the “Fashion Sticker Stylist” will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Albums for samples or for collections. The rate of duty will be Free.
The sample will be returned to you as per your request.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division