Base
L871632005-09-16New YorkClassification

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

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

4820.10.4000

$36.6M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

20 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

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

Ruling Text

NY L87163 September 16, 2005 CLA-2-48:RR:NC:SP:234 L87163 CATEGORY: Classification TARIFF NO.: 4820.10.4000; 4911.91.2040; 9503.49.0000; 7117.90.7500; 9102.91.20 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a child’s activity kit from China. Dear Ms. Balaguer: In your letter dated August 22, 2005, you requested a tariff classification ruling. A sample identified as a “Dreamer Scrapbook and Activity Set” (Item # 4125), which is designed to appeal to a young girl who loves horses, was submitted for our examination and is being returned to you as requested. It consists of a 6” x 6” spiral-bound activity book with an extended back cover that holds a blister pack containing several other items: stickers, a miniature plastic horse, an unassembled bracelet and a stopwatch. Since the various components of this kit serve more than one specific activity (e.g., writing, jewelry making, etc.), they will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will therefore be classified separately. The individual items are listed below, each immediately followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description. The “activity scrapbook,” which contains numerous heavyweight paper pages with spaces captioned to encourage various written entries, e.g., “write a story about your horse,” “choose which breeds are your favorites,” “upcoming events to go to or to watch,” etc. There are also spaces for drawing and for placement of photos, stickers and the like. 4820.10.4000/ Free. (Other articles similar to notebooks and diaries, of paper or paperboard.) Two sheets of die-cut, pressure-sensitive paper stickers lithographically printed with various pictures. 4911.91.2040/ Free. (Other lithographs on paper or paperboard, not over 0.51 mm in thickness.) A plastic horse figure, approximately 1½” tall by 2” long. 9503.49.0000/ Free. (Toys representing animals and non-human creatures … and parts and accessories thereof: other.) An unassembled bracelet consisting of plastic beads and a string. When properly assembled (instructions are included), the bracelet spells out the words “I Love My Pony.” 7117.90.7500/ Free. (Other imitation jewelry valued over 20 cents per dozen pieces or parts: of plastics.) A stopwatch with a liquid crystal display. The item has a plastic case with a built-in textile neck cord. 9102.91.20/ 3.9% on the movement and case + 5.3% on the battery. (Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: other: electronically operated: with opto-electronic display only.) 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

Court of International Trade & Federal Circuit (2)

CIT and CAFC court opinions related to the tariff classifications in this ruling.