The tariff classification of a child’s "art desk," with accompanying flocked-paper pictures, crayons and pens, from China.

NY J85361 June 10, 2003 CLA-2-48:RR:NC:SP:234 J85361 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a child’s “art desk,” with accompanying flocked-paper pictures, crayons and pens, from China. Dear Ms. Kittel: In your letter dated May 23, 2003, you requested a tariff classification ruling on behalf of your client, Target Stores. A sample of a “Fuzzy Pictures Art Desk” kit (item #348911) was submitted for our examination and is being returned to you as requested. The “desk” itself is actually a design-printed, coated-paperboard box measuring about 6” x 8” x 2”(H). Its removable lid incorporates a frame that surrounds a rigid, 4½” x 5½” work surface. The interior of the box houses a roll of paper (5” wide by 12’ long) that has been selectively flocked so as to form a series of pictures. The paper can be pulled through a slot in the lid so that it lies over the framed work surface, thus providing the user with a convenient platform upon which to color the blank (unflocked) areas of the pictures. Three small felt-tipped markers and eight small crayons are included (packed inside the box) for this purpose. For tariff classification purposes, the items comprising the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked-paper pictures and the “desk,” both of which fall in the same subheading (4823.90.6600, HTS). Accordingly, the applicable subheading for the complete “Fuzzy Pictures Art Desk” kit will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 0.6%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division