The tariff classification of Ladders to Learning Kit: Maple Murple, from Canada

NY G88106 March 16, 2001 CLA-2-49:RR:NC:2:234 G88106 CATEGORY: Classification TARIFF NO.: 4901.99.0092; 3919.90.5060; 9504.90.6000; 4823.90.8500; 9503.60.2000; 6307.90.99.89; 9609.10.0000; 4202.12.2035; 4911.99.8000 Ms. Kate Miller Vice-President Ladders to Learning, Inc. 240 Spring Street Almonte, Ont., Canada K0A 1A0 RE: The tariff classification of Ladders to Learning Kit: Maple Murple, from Canada Dear Ms. Miller: In your letter dated February 23, 2001, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is an “Educational Reading Activity Kit for Kids”, entitled “Maple Murple”. The Kit consists of a clear vinyl plastic portfolio, 34 cm x 27 cm, containing a variety of articles to be used by or with children in different activities. There is a game to play, a puzzle book to “work out”, a book to read, bits of paper and felt cloth to “make” things, etc. Because the articles comprising the kit are put up together to carry out different activities, and not one specific activity, the kit will not be considered “goods put up in sets for retail sale” for tariff purposes. Each component of the kit will be classified separately. The individual components are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedules of the United States (HTS), general rate of duty, and brief tariff description: Paper bound story book, “Maple Murple”. 4901.99.0092. Free. (Other printed books). Small, flat holographic picture on plastic, pressure-sensitive. 3919.90.5060 5.8 percent ad valorem. (Other self-adhesive plastic shapes or forms, whether or not printed.) “Fix-it Frog Game”, consisting of a game board, a die, 2 frisbees, chips, “colored plastics”, a frog, a card with air, trees and water pictures. 9504.90.6000. Free. (Other games played on boards of special designs, and parts thereof.) “Ladders to Learning” paper bound book of contents of the kit, with instructions as to how to play the games and use the other components. 4901.99.0092. Free. (Other printed books). “Star Card” (All About Me) consisting of printed paper cut-outs. 4823.90.8500. 1.6 percent ad valorem. (Other paper cut to size or shape; other paper articles.) “Space Activity Book”; a book of puzzles. 9503.60.2000. Free. (Puzzles and parts and accessories thereof; Other than crossword puzzle books.) “Windows on My World”, consisting of “fold outs” and collage materials, of paper and of textile felt. 4823.90.8500. 1.6 percent ad valorem. (Other paper cut to size or shape; other paper articles.)…and…6307.90.9989. 7 percent ad valorem. (Other made up articles of textile.) Lead pencil, wood cased. 9609.10.0000. 14 cents per gross pencils plus 4.3 percent ad valorem. (Pencils and crayons, with leads encased in a rigid sheath.) “New Kids Cards”, a set of 16 printed paper cards, 3 ¾” x 2 ½”, in colors: red, yellow, green and blue, printed with pictures and with lines of poetry, printed by a non- lithographic process. 4911.99.8000. 1.5 percent ad valorem. (Other printed matter, not specially provided for.) Clear vinyl plastic portfolio, constructed of clear PVC plastic sheeting, 10 Mil thick. The portfolio 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 various papers and stationery accessories; 4202.12.2035. 20 percent ad valorem. (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.) 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