The tariff classification of an activity kit from China

N061875 June 19, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez Street Carson, CA 90895 RE: The tariff classification of an activity kit from China Dear Ms. Romero: In your letter dated May 8, 2009, you requested a tariff classification ruling. You submitted a sample of the “Vowel Sounds Instant Learning Center”, Item #LL595, for our examination. The kit will be returned to you as requested. The kit consists of hands-on learning materials for up to four students at a time. The kit includes the following items: 4 Color-coded Reusable Activity Mats (red, green, purple & orange) 4 Write and Wipe Markers 36 Color-coded Riddle Cards (9 cards each in red, green, purple & orange) 4 Vinyl pouches Instruction chart Assessment card Activity guide Answer key Storage box The “Vowel Sounds Instant Learning Center” is an activity kit that provides phonics and spelling practice using vowel sounds. The ready-to-use learning center includes a folding, double-sided chart with printed step-by-step instructions, a write and wipe assessment card, activity guide and answer key. The color-coded learning materials (riddle cards and activity mats) are geared for ages 6 and up. The kit meets State and National standards in areas of vowel sound spelling patterns to decode words. It also encourages the children to write new riddles for each word from the riddle cards for others to solve them. The items are put up for retail sale in a paperboard box that measures approximately 11 ½” x 2 ¼” x 9 ½”. For classification purposes, the pre-printed activity mats, riddle cards, vinyl pouches and writing instruments will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the color coded cards and activity mats which provide a focal point for the learning activity. The applicable subheading for the activity kit will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. 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