The tariff classification of a “Lightboss” embossing kit and components from China, Taiwan and Canada

NY H89933 April 23, 2002 CLA-2-85:RR:NC:1:112 H89933 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 3926.90.9880; 8205.59.5510; 9017.20.8080 Ms. Jennifer Lam Fiskars Consumer Products, Inc. 305 84th Avenue South P.O. Box 8027 Wausau, WI 54401 RE: The tariff classification of a “Lightboss” embossing kit and components from China, Taiwan and Canada Dear Ms. Lam: In your letter dated March 21, 2002 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the “Lightboss” embossing kit is a device that is designed to aid crafters in embellishing cards, scrapbook paper or metal. It consists of a molded plastic tray with a built-in light, plastic pegs, an embossing tool and stencils. In your request, you also state that the components of this kit may be imported separately and packaged together afterwards for retail sale. The applicable subheading for the “Lightboss” embossing kit will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. In those cases where the components of the kit are separately imported, the applicable subheading for the molded plastic tray with built-in light will be 8543.89.9695, HTS, which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85. The applicable subheading for the plastic pegs will be 3926.90.9880, 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 embossing tool will be 8205.59.5510, HTS, which provides for other edged handtools not elsewhere specified or included: Base metal parts thereof…of iron or steel: Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the stencils will be 9017.20.8080, HTS, which provides for other drawing, marking-out or mathematical calculating instruments: Other. The rate of duty will be 4.6 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 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division