The tariff classification of a child’s activity kit containing sticker albums, paper stickers, plastic stickers, and a stuffed doll, from China.

NY K85961 May 26, 2004 CLA-2-48:RR:NC:SP:234 K85961 CATEGORY: Classification TARIFF NO.: 4820.50.0000; 4911.91.2040; 3919.90.5060; 9502.10.0010 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a child’s activity kit containing sticker albums, paper stickers, plastic stickers, and a stuffed doll, from China. Dear Mr. Maher: In your letter dated May 6, 2004 you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as item #5605, “Krafty Kids--Sabrina / Sticker Fun,” was submitted for our examination and is being returned to you as requested. It consists of a retail display box containing a 9”-tall fabric stuffed doll (named “Sabrina”), two sheets of holographic, flat pressure-sensitive plastic stickers, six sheets of pressure-sensitive paper stickers (lithographically printed, mainly with pictures and designs), and two small sticker albums consisting of bound sheets of slick coated paper. The packaging of this kit bears printed suggestions indicating that the user will “have hours of fun” creating sticker books, but may also choose to decorate the doll’s clothes with some of the stickers. Nevertheless, we find that playing with a doll and arranging stickers in an album are different activities. Since all the items in the kit do not relate to the same particular activity, they will not be regarded as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the two sticker albums will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free. The applicable subheading for the six sheets of printed paper stickers will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard: not over 0.51 mm in thickness…other than posters. The rate of duty will be Free. The applicable subheading for the two sheets of holographic plastic stickers will be 3919.90.5060, HTS, which provides for other (than certain enumerated) self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. The rate of duty will be 5.8%. The applicable subheading for the “Sabrina” doll will be 9502.10.0010, HTS, which provides for dolls representing only human beings…whether or not dressed…stuffed. 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