The tariff classification of 8 activity sets from China

N005239 January 24, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 3401.11.5000; 3213.10.0000; 3406.00.0000 Mr. Michael Mason LTD Commodities, LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of 8 activity sets from China Dear Mr. Mason: In your letter dated January 8, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on 8 products that are described as activity sets. The #787 assortment includes the following: Wax Wraps, Hip Hemp, Tile Magnets, and Soap Creations. The #786 assortment is comprised of: Beautiful Bobby Pins, Creative Marble Painting, Origami, and Window Art. Although the eight sets are packaged as 2 products (4 to an assortment), for the purposes of classification each set within the assortment will be separately classified. Three of the sets qualify for treatment as toy sets, however the painting sets, the candle set, and the soap making set are more specifically classified elsewhere in the HTSUS. The applicable subheading for the Groovy Hip Hemp Kit (#787), the Origami Kit (#786), and the Beautiful Bobby Pins Kit (#786) will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the Tile Magnets Kit (#787), the Creative Marble Painting Kit (#786), and the Window Art Kit (#786) will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artists’, students’, or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5% ad valorem. The applicable subheading for the Soap Creations Kit (#787) will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soap, organic surface-active products and preparations for use as soap…for toilet use (including medicated products): other. The rate of duty will be free. The applicable subheading for the Wax Wraps Kit (#787) will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The soap may be subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230, by telephone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” – click on “Decisions and Data” – click on “Scope Rulings: Candles from the PRC”). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise, the Groovy Hip Hemp Kit (#787), the Origami Kit (#786), and the Beautiful Bobby Pins Kit (#786), will be classified in 9503.00.0000 HTSUS. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division