The tariff classification of a child’s activity kit from China.

NY K83002 February 18, 2004 CLA-2-49:RR:NC:SP:234 K83002 CATEGORY: Classification TARIFF NO.: 4909.00.2000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a child’s activity kit from China. Dear Ms. Wierbicki: In your letter dated February 6, 2004, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation (Hauppauge, NY). A sample identified as a “Polly Pocket Fuzzy Postcards Activity Set” was submitted for our examination and is being returned to you as requested. It consists of the following items packed snugly within a flat, 5” x 5” vinyl storage pouch with snap closure: Three 4” x 5” paper postcards. One side of each card is conventionally printed with lines and captions to facilitate the entry of a message and address and the placement of a postage stamp. The opposite side is partially coated with flock so as to form a picture or design. Six markers, i.e., small felt-tipped pens in assorted hues, intended for use in coloring the blank (unflocked) areas on the above-described pictures/designs. A brief instruction sheet. The kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the postcards, which serve as a focal point for the coloring/decorating activity. Although the process of creating a picture or design by flocking is not considered printing (see, e.g., HQ 950774 dated Jan. 28, 1992), it appears that the instant cards may nevertheless be regarded as “printed or illustrated postcards” of heading 4909, HTS. In conformity with the Harmonized Explanatory Note for that heading, each card bears printed indications of its use as a postcard, and the whole or greater part of one side is “devoted to pictorial matter of any kind.” Accordingly, the applicable subheading for the complete postcard activity set will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed or illustrated postcards. 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