CLA-2-:48:OT:RR:NC:N4:234
Ms. Tracey Anderson
Advantus Corporation
12276 San Jose Blvd.
Building 618
Jacksonville, FL 32223
RE: The tariff classification of an Authentic Moments Kit and a Nostalgic Journey Book Kit from China.
Dear Ms. Anderson:
In your letter dated March 18, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number TH93223M is described as an “Authentic Moments Kit”. The item is a book kit consisting of 1 burlap panel, 2 metal corners, 1 word band, 1 pen nib, 1 mirrored star, 1 arrow adornment, 27 ephemera, 1 jute string, 33 small talk stickers, 1 cabinet card frame and one instruction booklet.
Item number TH93224M is described as a “Nostalgic Journey Book Kit”. The Nostalgic Journey Book Kit contains components used to create a scrapbook. The item consists of 1 ruler binder, 1 compass coin, 1 game spinner, 12 mini clips, 1 pen nib, 1 muse token, 1 philospytag, 4 sproket gears, 4 long fasteners, 1 number brad, 48 ephemera, 1 star adornment, 1 arrow adornment, 26 small talk stickers, 1 loop pin, 1 jute string, 1 design tape, 12 punched tag pages, 6 flip pages and 1 instruction booklet.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Nostalgic Journey Book Kit and the Authentic Moments Kit are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the Burlap Panel will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the ephemeram, cabinet card frame, small talk stickers, and design tape will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the metal corners, arrow adornment, compass coin, game spinner, muse token, star adornment and arrow adornment will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other. The rate of duty will be Free.
The applicable subheading for the pen nib will be 9608.91.0000, HTSUS, which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; part (including caps and clips) of the foregoing articles, other than those of heading 9609: Other: Pen nibs and nib points. The rate of duty will be Free.
The applicable subheading for the mirrored star will be 3926.40.0090, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the jute string if the decitex is 20,000 or less, will be 5307.20.0000, HTSUS, which provides for Yarn of jute or of other textile bast fibers of heading 5303: Multiple (folded) or cabled. The rate of duty will be Free.
The applicable subheading for the jute string if the decitex is greater than 20,000, will be 5607.90.1500, HTSUS, which provides for twine, cordage, rope and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics; Other: Of jute or other textile bast fibers of heading 5303. The rate of duty will be Free.
The applicable subheading for the ruled binder, will be 9017.80.0000, HTSUS, which provides for Other instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the washers and nuts, will be 7318.15.2010, HTSUS, which provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, or iron or steel: threaded articles: Other screws and bolts, whether or not with their nuts or washers: Bolts and bolts and their nuts or washers entered or exported in the same shipment: Having shanks or threads with a diameter of less than 6mm. The rate of duty will be Free.
The applicable subheading for the fasteners and mini clips, will be 8305.90.3050, HTSUS, which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…other, including parts, paper clips, and parts thereof, other. The rate of duty will be Free.
The applicable subheading for the printed paper instructional sheet will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter: in single sheets, whether or not folded: Other. 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 Albert Gamble at albert.gamble@ cpb.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division