The tariff classification of a children’s activity kit from Canada.

NY G88107 March 19, 2001 CLA-2-49:RR:NC:SP:234 G88107 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 4901.99.0092; 4911.91.4040; 4911.91.2040; 3919.90.5060; 4823.90.8500; 8505.19.0000; 9503.90.0000; 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 “The Wheels on the Bus” 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 “things that move,” they are nevertheless meant to be employed in diverse activities (e.g., looking at pictures, playing with toys, making things, 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 children’s book, “The Wheels on the Bus,” containing pictures and very limited text. 4903.00.0000/ Free. (Children’s picture, drawing or coloring books.) Staple-bound parent/teacher “resource booklet” printed with instructions, suggestions for activities, etc. 4901.99.0092/ Free. (Other printed books…) A sheet of pressure-sensitive paper stickers printed with pictures of rockets, spacemen, etc. The printing appears to have been done by a letterpress process. 4911.91.4040/ 0.9%. (Other printed pictures, designs and photographs.)  Glossy sheet of stiff paper, lithographically printed with an outer-space scene, upon which the above stickers may be placed. 4911.91.2040/ 4 cents per kg. (Lithographs on paper or paperboard…) A flat, pressure-sensitive sheet of plastic (1½” square) bearing a holographic picture. 3919.90.5060/ 5.8% (Other self-adhesive plates, sheets. film…and other flat shapes, of plastics…) Two 8½” x 11” sheets of design-printed paper intended to be made into “paper airplanes.” 4823.90.8500/ 1.6%. (Other paper, cut to size or shape.) “Shapes to Go”—a packet of flat, die-cut magnets made of a rubberized material. 8505.19.0000/ 4.9%. (Other permanent magnets.) “Mini Motors”—a packet of 6 small rubber or plastic toys (locomotive, boat, airplane, etc.) 9503.90.0000/ Free. (Other toys.) Plastic “game board” and “spinner board” designed to be used with above-described “mini motors.” 9503.90.0000/ Free. (Other toys.) 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.) 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