The tariff classification of a child’s activity kit, including flocked paperboard shapes, markers and other items, from China.

NY L81372 December 10, 2004 CLA-2-48:RR:NC:SP:234 L81372 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a child’s activity kit, including flocked paperboard shapes, markers and other items, from China. Dear Mr. Shapiro: In your letter dated December 1, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation. A sample identified as a “Barbie™ Wedding Creation” (Item #52430) was submitted for our examination and is being returned to you as requested. It consists of several items that have been shrink-wrapped together for retail sale: a 16” x 20” sheet of partially-flocked white paperboard, 5 felt-tipped marker pens in assorted colors, a tube of glitter glue, and some small pieces of double-sided foam adhesive tape. The paperboard sheet incorporates a number of die-cut, punch-out shapes, each of which has been flocked so as to create a picture or design. The principal punch-out shape represents Barbie in a wedding dress, while the others represent “accessories” (birds, flowers, trellis, shrubbery) designed to surround her in an outdoor “scene.” The user is encouraged to color the unflocked areas of the paperboard, then punch out the various shapes and stand them in the upright position to set up the complete scene. (Tabs or slotted interlocks are provided to facilitate this.) For tariff classification purposes, the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard shapes. We note your primary suggestion that classification in the provision for “dolls representing only human beings” (heading 9502 of the Harmonized Tariff Schedule of the United States (HTS)) may apply. We find, however, that coloring (which we do not consider “play”) is the principal activity engendered by this kit, and that there is insufficient additional activity involved for us to consider the product a doll or a toy of Chapter 95, HTS. The applicable subheading for the complete “Barbie Wedding Creation” (Item #52430) will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. 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