The tariff classification of a paperboard model-making kit from China

N033988 August 21, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Jeffrey Carlson Penguin Group 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a paperboard model-making kit from China Dear Mr. Carlson: In your letter dated July 14, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A sample titled “Doctor Who: Model-Making Kit” was submitted for our examination. It consists of a set of 18 paperboard sheets with pictured press outs that can be folded and connected to create 4 models. There is a pictured instructional manual with directions on how to fold and assemble each model. The model sheets are in a polyurethane bag that is sealed. The bag of model sheets and the instruction manual are put up for retail sale in a hardboard folder that closes by using a magnet fastener. You state in your letter that the item titled “Star Wars the Clone War Paper Model-Making Kit” is similar to the sample submitted and will be the actual item imported into the United States.  For tariff classification purposes, the above-described kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the paperboard shapes. We note your primary suggestion that classification in the provision for toys (heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS)) may apply. It appears, however, that folding and interlocking of the pieces (which we do not consider "play") is the principal activity engendered by this kit. We find that is insufficient activity for us to consider the product to be a toy of Chapter 95, HTS. The applicable subheading for the paperboard model-making kit will be 4823.90.6700, HTSUS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division