CLA-2-95:RR:NC:SP:225 G86741
6307.90.9989; 3926.90.3500; 5806.32.1090
Ms. Donna Palermo-Vogel
Mid-America Overseas, Inc.
1180 McLester Street, Suite #7
Elizabeth, New Jersey 07201
RE: The tariff classification of brushes, magnets, tulle fabric, pom-poms, plastic eyes and ribbon from Europe and/or Hong Kong
Dear Ms. Palermo-Vogel:
In your letter dated January 29, 2001, you requested a tariff classification ruling on behalf of International Playthings, Inc.
The “Zany Clothespin Magnets”, SM011, is a collection of articles which will be combined with other U.S. components to make up a child’s craft set. The merchandise consists of magnets, tulle fabric (cut into round pieces), 11” long pipe cleaners, plastic imitation eyes, pom poms, and sequins. The addition of clothespins, glue, paints and paintbrush will complete the kit. The article is designed for children to create assorted refrigerator magnets.
The only component of the “Decorative Door Sign” kit, SM014, that will be imported, is the ribbon. Other components of the kit, which will be added in the U.S., will include wooden plaques, paint, paintbrush and glue. The completed product allows one to create a wall hanging with personal messages painted thereon.
The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.
The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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.
With respect to the components of the “Zany Clothespin Magnets” kit, item number SM011, the merchandise does not satisfy the requirements for classification as a set because it is not imported ready for retail sale, failing criteria (c). As a result, each article is separately classified in the following manner:
The applicable subheading for the magnets will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the pipe cleaners will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, brushes...Other: Other: Other. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the plastic imitation eyes will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pom poms and tulle fabric (cut in round pieces) will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the plastic sequins will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics . . . beads, bugles
and spangles... articles thereof, not elsewhere specified or included, other. The rate of duty will be 6.5% ad valorem.
In regards to the imported ribbon for the “Decorative Door Sign”, item number SM014, the product will be classified in accordance with GRI 1 as follows:
The applicable subheading for the ribbon will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics, of man-made fibers, ribbons, other. The rate of duty will be 6.9 percent ad valorem.
The ribbon falls within textile category designation 229. Based upon international textile trade agreements products of Europe and Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division