The tariff classification of children’s activity sets from China.

NY L88304 October 27, 2005 CLA-2-49:RR:NC:SP:234 L88304 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 4820.50.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of children’s activity sets from China. Dear Ms. Aldinger: In your letter dated October 13, 2005, you requested a tariff classification ruling. Two samples were submitted for our examination and are being returned to you as requested. Item # 12965, “Activity Fun Set,” consists of a paperboard retail display box containing a number of items designed to allow the user to engage in coloring activity: One 8” x 10” coloring book consisting of 48 staple-bound paper pages printed with assorted line drawings. A sheet of paper “greeting cards” to be colored and cut out. Two sheets of paperboard punch-outs (“stencils and shapes”). Twenty loose, 8¼” x 11¾” sheets of plain, off-white paper. Ten 8¼” x 11¾” paper sheets bearing black-and-white printed pictures to color. (Two are in “color-by-number” format.) Two sheets of “fashion figure” paperboard punch-outs for coloring. Eight crayons. Six fine-tip markers. The above-described merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the coloring book, which is said to contribute 62% of the set’s overall value. Accordingly, the applicable subheading for the complete # 12965 “Activity Fun Set” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free. Item # 12966, “Scrapbook Fun Set,” consists of a paperboard retail display box containing a number of items designed to allow the user to engage in “scrapbooking” activity: One 5¾”-square scrapbook consisting of numerous paper pages spiral-bound between paperboard covers. Six fine-tip markers. One small pair of scissors (made entirely of plastic). One glue stick. Three sheets of pressure-sensitive paper stickers printed with assorted designs, words and alphabet letters. A number of design-printed paper frames in assorted sizes and shapes. For tariff classification purposes, the above-described merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook, which provides a focal point for the suggested activity, and which is said to contribute 70% of the set’s overall value. Accordingly, the applicable subheading for the complete # 12966 “Scrapbook Fun Set” will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of 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