The tariff classification of a scrapbook decorating set from China

N006435 February 13, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Alexandra Latham Customs Compliance Manager Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a scrapbook decorating set from China Dear Ms. Latham: In your letter dated January 24, 2007, you requested a tariff classification ruling. The submitted sample is identified as a “Scrapbook Embellishment Kit (Item #135825). This set consists of the following items packaged together for retail sale: 12 spools of 100% nylon Mini Ribbon Spools; 6 sets (24 pieces) of 100% nylon Small Adhesive Ribbon Banners; 6 pieces of 100% nylon Large Adhesive Ribbon Banners; 6 sets (18 pieces) of 100% nylon Adhesive Ribbon Borders; 4 sets of 100% nylon Ribbon Trios with Charms; 6 sets (30 pieces) of 90% nylon, 5% plastic, 5% polyester Ribbon Accessories; 4 sets (16 pieces) of 70% polyester, 30% nylon Adhesive Embroidered Patches; 3 sets (12 pieces) of 70% paper, 20% polyresin, 5% metal, 5% polyester Adhesive Notes; 5 sets of 80% nylon; 15% paper, 5% plastic Adhesive Photo Corners; 4 sets (14 pieces) of 50% paper, 35% metal, 10% polyester, 5% plastic Themed Tags; 4 sheets of 100% polypropylene Alpha Rub on Letters. All of these items can be stored in the100% polypropylene storage case provided. We have determined that these items, including the case, form a set for tariff purposes. However, no one item imparts the essential character to the set for classification purposes. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), directs that in such circumstances the classification will be the heading that appears last in numerical order among those that equally merit consideration. The competing headings here are in HTSUS Chapters 42 (the plastic case), 48 (paper notes and rub-ons), and 58 (ribbons and embroidered patches), and heading 6307 (ribbon banners and other ribbon accessories). Heading 6307 appears last. The applicable subheading for the scrapbook decorating set will be 6307.90.9889, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division