U.S. Customs and Border Protection · CROSS Database · 11 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time
The tariff classification of a children’s activity kit from Canada.
NY G88104 March 19, 2001 CLA-2-49:RR:NC:SP:234 G88104 CATEGORY: Classification TARIFF NO.: 4901.99.0092; 4911.91.4040; 4823.90.6500; 4911.99.8000; 4817.20.4000; 4817.10.0000; 3924.90.5500; 6307.90.9989; 5607.50.3500; 4421.90.8500; 4202.12.2035 Ms. Kate Miller Ladders to Learning Inc. Box 1498 Almonte, Ontario CANADA K0A 1A0 RE: The tariff classification of a children’s activity kit from Canada. Dear Ms. Miller: In your letter dated February 23, 2001, you requested a tariff classification ruling. A sample of a children’s “reading activity kit” identified as “Thomas’ Snowsuit” was submitted and will be retained for reference. It consists of several items put up together in a clear, 27 x 34 cm plastic portfolio with inserted retail labels. Although the various components are said to share a thematic connection relating to “getting dressed and wintertime fun,” they are nevertheless meant to be employed in diverse activities (e.g., storytelling/reading, arts & crafts, bathing, etc.). For tariff purposes, they are therefore not considered “goods put up in sets for retail sale,” and will be classified separately. The individual items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), general rate of duty, and tariff description: Paperback storybook, “Thomas’ Snowsuit,” containing a continuous narrative and illustrations. 4901.99.0092/ Free. (Other printed books…) Staple-bound parent/teacher “resource booklet” containing instructions, suggestions for activities, etc. 4901.99.0092/ Free. (Other printed books…) An 11” x 17” sheet of paper bearing a printed (non-lithographic) line drawing of a snowsuit. 4911.91.4040/ 0.9%. (Other printed pictures…) Packet of small, solid-color paper stickers (moisture-activated) in various geometric shapes, for use in decorating the above-described snowsuit drawing. 4823.90.6500/ 1.7%. (Other coated paper, cut to size or shape.) A small piece of paper printed with a recipe for playdough. (The printing does not appear to be lithographic.) 4911.99.8000/ 1.5%. (Other printed matter.) A “perfect fit board,” which is an 8½” x 11” sheet of stiff plastic printed with drawings of three people. 4911.91.4040/ 0.9%. (Other printed pictures…) Three small pieces of paper, laminated with clear plastic and printed (non-lithographically) with drawings of garments, intended to be matched with the figures on the “perfect fit board.” 4911.91.4040/ 0.9%. (Other printed pictures…) A “mitten message” paper note card, to be cut, folded and written upon by the user. 4817.20.4000/ 1%. (Correspondence cards of paper…) A paper envelope for the note card. 4817.10.0000/ 1.2% (Envelopes of paper.) “Bath Buddy” sponge, in the shape of a person, said to be for fun in the bath. 3924.90.5500/ 3.4%. (Other household articles and toilet articles, of plastics.) Several small, mitten-shaped pieces of nonwoven textile fabric, in assorted colors. 6307.90.9989/ 7%. (Other made-up textile articles.) A 14-inch length of twine, twisted (not braided), assumed to be of synthetic fibers. Intended to serve as a “clothesline” upon which to hang the fabric “mitten shapes.” 5607.50.3500/ 22.2 cents per kg. + 12.1%. (Twine of other synthetic fibers, not braided or plaited.) Four small, one-piece wooden clothespins to be used for hanging the “mitten shapes” on the “clothesline.” 4421.90.8500/ 4.8%. (Clothespins of wood, other than spring-type.) The portfolio, made of clear PVC plastic sheeting (10 Mil thick), in which all of the above items are packed. It has a flap closure with three plastic snaps. All edges are stitched. The interior is fitted with three sleeves for storage and organization of labels and other accessories. It is suitable for repetitive use and is designed to provide storage, protection, organization and portability for papers and various other items. 4202.12.2035/ 20%. (Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastics: other than structured, rigid on all sides: attache cases, briefcases, and similar containers.) The twine falls within textile category designation 201. Based upon international textile trade agreements, and depending on its country of origin, this product may be subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.