The tariff classification of "Stickers Books" from China.

NY J89845 October 28, 2003 CLA-2-95:RR:NC:SP:225 J89845 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9503.70.0000; 9608.20.0000 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of “Stickers Books” from China. Dear Ms. Mosqueda: In your letter dated October 16, 2003, you requested a tariff classification ruling. You submitted a sample of “Stickers Books” identified as item number 2066. The sample consists of 4 markers (red, yellow, blue, and green), 1 sheet of die-cut paper stickers printed with black-and-white pictures of insects, 1 sheet of colored static insect stickers, 1 fold-out cardboard sheet depicting a meadow scene with a large tree with an open door, a welcome mat, and a window with open shutters. This meadow scene serves as the “environment” for affixing the static cling color insect stickers while the markers are used to color the black and white insect stickers, which cannot be used on the cardboard “environment.” The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “Stickers Books” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Coloring black and white stickers with markers and adhering static cling colored insect stickers to a cardboard environment are not the same activity. Therefore, the articles will be classified separately in their own respective tariff headings. The applicable subheading for the 1 sheet of die-cut paper stickers printed with black-and-white pictures of insects of the “Stickers Books” identified as item number 2066 will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3 percent ad valorem. The applicable subheading for the color static stickers and their cardboard environment of the “Stickers Books” identified as item number 2066 will be 9503.70.0000, HTS, which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free. The applicable subheading for the 4 markers (red, yellow, blue, and green) of the “Stickers Books” identified as item number 2066 will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division