Correction of NY G86741; involving the tariff classification of brushes, magnets, tulle fabric, pom-poms (pompons), plastic eyes and ribbon from Europe and/or Hong Kong

NY G88334 March 19, 2001 CLA-2-95:RR:NC:SP:225 G88334 CATEGORY: Classification TARIFF NO.: 8505.19.0000; 9603.90.8050; 3926.90.9880; 6307.90.9989; 5808.90.0010; 3926.90.3500; 5806.32.1090 Ms. Donna Palermo-Vogel Mid-America Overseas, Inc. 1180 McLester Street, Suite #7 Elizabeth, New Jersey 07201 RE: Correction of NY G86741; involving the tariff classification of brushes, magnets, tulle fabric, pom-poms (pompons), plastic eyes and ribbon from Europe and/or Hong Kong Dear Ms. Palermo-Vogel: This letter replaces ruling NY G86741 issued to you on February 28, 2001. This ruling contains a correction to clerical errors found in the classification of pom-poms (pompons) and in the designation of a category number for the ribbon in the original ruling. 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 (pompons), and sequins. We note that the pom-poms are, by construction, considered pompons. 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 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 pom-poms (pompons) will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for, in part, ornamental trimmings, pompons, of man-made fiber. The duty rate will be 5.1 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this supplement and the original ruling letter should be attached to the entry documents filed at the port 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. 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