The tariff classification of an Activity Set from Taiwan

N003156 November 17, 2006 CLA-2-96:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Kevin Ekstrand Laufer Clearance Co. 1446 Taney North Kansas City, MO 64116 RE: The tariff classification of an Activity Set from Taiwan Dear Mr. Ekstrand: In your letter dated November 8, 2006, you requested a tariff classification ruling, on behalf of U.S. Toy Co. Inc., your client. You are requesting the tariff classification on a product that is identified as an Activity Pack; no item number has been indicated for the kit. The item is comprised of the following components: a lead pencil, 3 plastic erasers, and a sheet of stickers. The Activity Pack has a smiley face theme printed on each of its parts. The product is sold and marketed as a set and it will also be considered a set for the purposes of the tariff. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that imparts the essential character to the product will determine the classification of the set. The pencil portion of the set imparts the essential character to the set. Therefore, the applicable subheading for the Activity Pack, no item number designated, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for . The rate of duty will be 14¢/gross + 4.3% ad valorem. 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