The tariff classification of "Show and Share ™ Learning Kit" from China

NY K81672 January 12, 2004 CLA-2-48:RR:NC:2:234 K81672 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, Georgia 30320-0545 RE: The tariff classification of “Show and Share ™ Learning Kit” from China Dear Mr. Reynolds: In your letter dated December 26, 2003, on behalf of your client, Premier Agendas Inc., you requested a tariff classification ruling for the referenced articles (kits). A sample of a principal component of such kit was submitted. The kit in question is described in an accompanying brochure as “A learning environment to support your curriculum and enrich the classroom”. It is a paperboard box that opens to form a “multi-purpose read and write station” that can house the contents in the classroom for use to assist with reading or writing. As imported the kit will include (inside the box-station) 25 Show and Share Journals, a Teacher’s Journal Mate, 26 Alphabet Animal Posters, a Show and Share Big Book, 25 Smart Windows, 50 Special Markers, and a Teacher’s Video Company ® Voucher. The kit will be considered for tariff purposes “goods put up in sets for retail sale”, and will classify in a single provision derived from the component deemed to give the set its essential character. That component in this case is the submitted sample, the Premier Show and Share ™ Home/School Journal, a spiral-bound book of 104 pages for making handwritten agenda entries, and for other educational purposes. The applicable subheading for the “Show and Share ™ Learning Kit described will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries of paper or paperboard, and similar articles: Other (than certain specified articles). The rate of duty will be Free. 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