CLA-2-49:OT:RR:NC:N4:234
Teresa Petz
International Assistant Manager
Hobby Lobby International
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of craft items from China.
Dear Ms. Petz:
In your letter dated January 18, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 226662 is “the Paper Studio® Stick-A-Bilities® Basketballs, 24pc.” The item is a sheet of raised rounded puffy foam stickers designed to look like miniature basketballs. The stickers are composed of 24% PET film, 1% glue, 12% white PVC film, 50% frosted PVC film, 1% ink, and 12% polyurethane. This item is packaged for retail sale in a cellophane bag with a printed header.
Item number 226894 is “the Paper Studio® Stick-A-Bilities® Bright Owl, 20 pc.” The item is a sheet of raised puffy foam stickers designed to look like owls. The owls are printed in various colors. The stickers are composed of 24% PET film, 1% glue, 12% white PVC film, 50% frosted PVC film, 1% ink, and 12% polyurethane. This item is packaged for retail sale in a cellophane bag with a printed header.
Item number 835843 is “the Paper Studio® Bubble-A-Bilities® Clear, Round Alpha, Epoxy Sticker, 1 sheet.” The item is a sheet of assorted stickers printed with upper and lower case letters in the style of type writer keys. The stickers are round and raised. They are composed of 91% epoxy, 7% polyvinyl chloride (PVC) and 2%ink. This item is packaged for retail sale in a cellophane bag with a printed header.
Item number 342469 is described as the “Inspirational Sheet Magnet.” The item is an assortment of magnets with flocked paper designs on the front surface. Each magnet bears inspirational words, such as “Believe” or “Imagine!” or “Live Laugh Love.” The magnets are constructed of 5% paper, 6% flocking, 6% polyethylene plastic, 3% PVC, 2% ink and 78% magnetic rubber. It is stated that “the item can be colored with markers that are included in the set.” As presented, this item is not packaged together for retail sales.
Item number 648196 is described as “Assorted Plastic Stones 30gm.” The item is an assortment of decorative acrylic imitation gemstone accents that can be applied with glue to any surface. The acrylic imitation gemstones are cut to various shapes and sizes, and come in various colors. This item is packaged in a clear plastic tube.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Based on the sample and information you provided for item 342469, the combination of items presented in your submission meet the first and second criteria, (a) and (b) above, in that, the magnets are classified within heading 9505, HTSUS and the markers are classified within heading 9608, HTSUS, and the markers are put up together with the paper designed magnets for purposes of personalizing the inspirational magnets. However, the items fail to meet the third criteria (c), in that they are not put up in a manner suitable for sale directly to users without repacking.
The applicable subheading for item numbers 226662, 226894 and 835843 will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” The rate of duty will be fee.
The applicable subheading for the Inspirational Sheet Magnets will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets.” The rate of duty will be 4.9% ad valorem.
The applicable subheading for the markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (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; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4% ad valorem.
The applicable subheading for item numbers 648196 will be will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Imitation gemstones.” The rate of duty will be 2.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 Neil H. Levy at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division