The tariff classification of children’s activity kits, including flocked paperboard shapes and markers, from China.

NY L81410 December 17, 2004 CLA-2-48:RR:NC:SP:234 L81410 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 children’s activity kits, including flocked paperboard shapes and markers, from China. Dear Mr. Shapiro: In your letter dated December 6, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation. Representative component samples were submitted with your inquiry and are being returned to you as requested. The item in question, identified as a “Girlie Girl - Dinosaurs Very Velvet 6 x 9 Side Kick” (Item #52444), is an assortment of numerous shrink-wrapped activity kits imported together as a “unit” within an outer box that will serve to hold and display the kits in a retail store. Each individual kit will contain a 6” x 9” paperboard card incorporating die-cut punch-out shapes, 5 mini markers in assorted colors, and (in some instances) a small tube of glitter glue. The die-cut paperboard shapes are partially coated with flock so as to represent parts of various dinosaurs or other animals. The user is encouraged to color/decorate the unflocked areas of the shapes, punch them out and assemble them to “build” 3-D creatures. (The paperboard pieces have slots to facilitate interlocking them with one another in the proper configuration.) For tariff classification purposes, the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard components. We note your primary suggestion that classification in the provision for toys (heading 9503 of the Harmonized Tariff Schedule of the United States (HTS)) may apply. It appears, however, that coloring (which we do not consider “play”) is the principal activity engendered by these kits. Although some simple assembly is also involved, we find that there is insufficient activity beyond the coloring process for us to consider the products to be toys of Chapter 95, HTS. The applicable subheading for the #52444 assortment 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