The tariff classification of a card making kit from Canada, Taiwan and the U.S.

NY B80484 January 14, 1997 CLA-2:RR:NC:SP:225 B80484 CATEGORY: Classification TARIFF NO.: 9503.70.0030; 9801.00.1098 Mr. Stephen W. Marlow Tower Group International 205 West Service Road Champlain, N.Y. 12919 RE: The tariff classification of a card making kit from Canada, Taiwan and the U.S. Dear Mr. Marlow: In your letter dated December 17, 1996 you requested a tariff classification ruling on behalf of your client Somerville House. A sample of the "Have a Heart - A complete Valentine Card Kit" was submitted with your inquiry. The product consists of an illustrated instruction book, 4 printed and perforated paperboard sheets, 4 pieces of printed paper, 4 paper heart shaped doilies, 2 feet of satin ribbon and 16 heart shaped jewel stickers. The kit is designed for children ages 4 and up. It encourages imaginative skills in the production of personalized greeting cards. These components, when imported packaged together as a set for retail sale, work together to create an educational toy craft kit classifiable in Chapter 95. You have indicated in your letter that the heart shaped doilies are manufactured in the United States, the ribbon and heart shaped jewel stickers are manufactured in Taiwan and the remaining book, paper and perforated paperboard sheets are printed in Canada. The individual kits will be shrink-wrapped and assembled in Canada. The applicable subheading for the "Have a Heart - A complete Valentine Card Kit" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. HTSUS subheading 9801.00.1098 provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1). On basis of the information provided, and after viewing the sample submitted, the heart shaped doilies of U.S. origin, exported, will not be advanced in value or improved in condition as a result of the various packaging operations abroad, will be eligible for the duty exemption available under HTSUS subheading 9801.00.1098 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied. 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 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division