The tariff classification of a decorator's craft kit from Taiwan.
Issued August 31, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8305.20.0000, 6805.30.5000, 8211.93.0060, 8516.79.0000, 8205.59.5560, 3506.10.5000
Headings: 8516, 6805, 3506, 8205, 8211, 8305
GRI rules applied: GRI 5
Product description
The tariff classification of a decorator's craft kit from Taiwan.
CBP rationale
The applicable subheading for the electric mini glue gun will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other domestic electrothermic appliances. The applicable subheading for the glue sticks will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared glues and adhesives put up for sale as glues or adhesives, not exceeding a net weight of 1 kg. The applicable subheading for the hand held staple gun will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other hand tools. The applicable subheading for the staples will be 8305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for staples in strips. The applicable subheading for the utility knife will be 8211.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades. The applicable subheading for the sandpaper covered wooden sanding block will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain.
Full text
NY 844039 August 31, 1989 CLA-2-85:S:N:N1:113 844039 CATEGORY: Classification TARIFF NO.: 8516.79.0000: 3506.10.5000: 8205.59.5560: 8305.20.0000: 8211.93.0060: 6805.30.5000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a decorator's craft kit from Taiwan. Dear Ms. Webster: In your letter dated July 26, 1989 you requested a tariff classification ruling. The item is a kit containing an electric mini glue gun, three glue sticks, a hand operated staple gun, a box of 200 staples, a multiple blade utility knife, and a sandpaper covered sanding block made of wood with five sheets of sandpaper. The kit is contained in a molded plastic case. The applicable subheading for the electric mini glue gun will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other domestic electrothermic appliances. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the glue sticks will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared glues and adhesives put up for sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the hand held staple gun will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other hand tools. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the staples will be 8305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for staples in strips. The rate of duty will be .9 percent ad valorem. The applicable subheading for the utility knife will be 8211.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades. The rate of duty will be 3 cents each plus 5.4 percent ad valorem. The applicable subheading for the sandpaper covered wooden sanding block will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain...on a base of other materials: other. The rate of duty will be free. The plastic case will be classified with the articles as provided for in General Rule of Interpretation 5 (a) of the Harmonized Tariff Schedule of the United States (HTS). This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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