The tariff classification of a Bratz Kidz Club Activity Kit from China

NY M85571 August 18, 2006 CLA-2-95:RR:NC:2:224 M85571 CATEGORY: Classification TARIFF NO.: 9504.90.6000; 9503.60.2000; 4911.99.6000; 4823.90.6600; 5806.32.2000 Karen Cooper-Martin MGA Entertainment 16300 Roscoe Blvd #150 Van Nuys, CA 91406 RE: The tariff classification of a Bratz Kidz Club Activity Kit from China Dear Ms. Cooper-Martin: In your letter dated July 25, 2006, you requested a tariff classification ruling. The subject merchandise is identified as item number 345800, Bratz Kidz Club Rain or Shine Kit. The kit includes 24 foam game pieces, six paper medallions, two paper puzzle sheets, two sticker sheets, four felt tipped markers, one dry erase board marker and eraser, and one game board/dry erase board. The sample will be returned, as requested by your office. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRIs are applied taken in order. There is no specific heading that refers to the activity kit in its completed form even when considering GRI 3(b) which refers to goods put up in sets. This office has concluded that the article under consideration is merely a group of separate components that are packaged together as an amusement novelty product. This office has determined that the components are separately dutiable in accordance with GRI 1. The applicable subheading for the 24 foam game pieces and game board will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof. The rate of duty will be free. The applicable subheading for the puzzles will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for puzzles and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the 2 sticker sheets will be 4911.99.6000, Harmonized tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: other: printed on paper in whole or in part by a lithographic process. The rate of duty will be free. The applicable subheading for the cardboard medallions (discs) will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other. The rate of duty will be free. The applicable subheading for the 4 felt tipped markers and 1 dry erase marker/eraser will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. The applicable subheading for the 4 ribbons will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bioducs): of man-made fibers: other. The rate of duty will be 6.2% ad valorem. The 4 ribbons (narrow fabric) fall within textile category designation 229. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division