K81174 K8 Ruling Active

The tariff classification of a Valentine bead kit and a metal hinged box from China.

Issued November 20, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7310.29.0050, 3926.90.4000

Headings: 7310, 3926

GRI rules applied: GRI 3(c)

Product description

You have submitted two samples with your request. The first item is a Valentine bead kit. It is comprised of plastic heart-shaped imitation gemstones, plastic beads, cording, wire and “love” confetti. It is to be used for crafting projects. The second item is a small metal hinged box known as CK-TIN-01. It will be sold in craft stores for a person to decorate and use to store small items. It is made out of .23mm electrolytic tinplate material. Your samples are being returned as requested. The Valentine bead kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the plastic heart-shaped imitation gemstones appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the Valentine bead kit will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Imitation gemstones. The applicable subheading for the metal hinged box will be 7310.29.0050, HTS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material…of iron or steel, of a capacity not exceeding 300 liters.

Full text

NY K81174 November 20, 2003 CLA-2-39:RR:NC:SP:233 K81174 CATEGORY: Classification TARIFF NO.: 3926.90.4000; 7310.29.0050 Ms. Carol Krupskas KAT Import Brokers Airport Industrial Office Park Bldg. B4A 145th Avenue at Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of a Valentine bead kit and a metal hinged box from China. Dear Ms. Krupskas: In your letter dated November 10, 2003, on behalf of Horizon Fabrics, you requested a tariff classification ruling. You have submitted two samples with your request. The first item is a Valentine bead kit. It is comprised of plastic heart-shaped imitation gemstones, plastic beads, cording, wire and “love” confetti. It is to be used for crafting projects. The second item is a small metal hinged box known as CK-TIN-01. It will be sold in craft stores for a person to decorate and use to store small items. It is made out of .23mm electrolytic tinplate material. Your samples are being returned as requested. The Valentine bead kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the plastic heart-shaped imitation gemstones appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Valentine bead kit will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Imitation gemstones.” The rate of duty will be 2.8% ad valorem. The applicable subheading for the metal hinged box will be 7310.29.0050, HTS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material…of iron or steel, of a capacity not exceeding 300 liters...Of a capacity of less than 50 liters: Other, Other.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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