The tariff classification of an origami kit and a scrapbook kit from China

N012225 June 29, 2007 CLA-2-48:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4811.90.9090; 4820.50.0000 Lawrence M. Friedman, Esq. Barnes, Richardson & Colburn 303 E. Wacker Dr., Suite 1100 Chicago, IL 60601 RE: The tariff classification of an origami kit and a scrapbook kit from China Dear Mr. Friedman: In your letter dated June 4, 2007, on behalf of your client, Shure Products Inc., you requested a tariff classification ruling. The ruling was requested on two craft kits, identified as “Origami” and “Miniature Scrap Book”, packaged in individual colorfully printed boxes, intended to appeal to children. Photographs and detailed descriptions of the products were submitted. The origami kit consists of 24 sheets of 5” square uncoated paper printed on one side with colorful designs. Illustrated step-by-step instructions on how to create four folded shapes (giraffe, fish, tulip, and dinosaur) are included. The origami kit is designated as one of your client’s “Creativity Series.” You believe that the origami kit should be classified as a toy or toy set in subheading 9503.00.00, Harmonized Tariff Schedule of the United States (HTSUS), or alternatively, as design-printed paper in subheading 4811.90.90, HTSUS. The origami kit consists only of paper and instructions on how to use it a certain way. Origami is the Japanese art of folding paper, which is a creative activity, not principally for amusement. Therefore, the origami kit is not classifiable as a toy or toy set. However, we agree with your proposed alternative classification. The applicable subheading for the origami kit, described above, will be 4811.90.9090, HTSUS, which provides for other (than certain enumerated) surface-colored, surface decorated or printed paper, in rolls or rectangular (including square) sheets of any size. The rate of duty will be free. The scrapbook kit consists of a scrapbook album, two sheets of self-adhesive stickers, one sheet of die-cut paper shapes and one gel pen. The scrapbook album contains twenty 4-3/4” x 3-3/4” blank white paper pages bound between printed paperboard covers. The stickers, paper shapes and pen are used to decorate and write captions in the scrapbook. For tariff classification purposes, the components of the kit are classifiable together as “goods put up in sets for retail sale”. The essential character of the kit is imparted by the scrapbook album. You believe that the scrapbook kit should be classified as a toy or toy set in subheading 9503.00.00, HTSUS, or alternatively, as an album in subheading 4820.50.0000, HTSUS. The principal activity of the scrapbook kit is to assemble and mount photographs in the album and to finish it with stickers and written captions. This activity is not principally for amusement. Therefore, the scrapbook kit is not classifiable as a toy or toy set. However, we agree with your proposed alternative classification. The applicable subheading for the scrapbook kit, described above, will be 4820.50.0000, HTSUS, 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division