The tariff classification of an activity kit from China

NY L81304 December 22, 2004 CLA-2-73:RR:NC:N1:113: L81304 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500; 7326.20.0070; 9608.20.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream. NY 11581 RE: The tariff classification of an activity kit from China Dear Mr. Maher: In your letter dated December 14, 2004, on behalf of Private Label Sourcing, you requested a tariff classification ruling. The sample you submitted is called Crystal Art (item number 5645). It contains a jewelry pin, a key ring, and 3 felt tipped markers. The kit is designed for children to color the pin’s stones and the key ring’s ornament with the purple, blue, and yellow markers. The pin is star-shaped and composed of 20 clear plastic stones. The key ring consists of a steel split wire ring attached to a clear plastic, multifaceted shape measuring 1 inch in height. The applicable subheading for the pin, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts, other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the pin, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry, other, other, valued over 20 cents per dozen pieces or parts, other, of plastics. The rate of duty will be free. The applicable subheading for the key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the 3 felt tipped markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division