The tariff classification of activity kits from China

N082077 November 25, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9504.90.9080 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez Street Carson, CA 90895 RE: The tariff classification of activity kits from China Dear Ms. Romero: In your letter dated October 20, 2009, you requested a tariff classification ruling. The ruling was requested on four classroom activity kits. The kits are identified as “Vocabulary Activity Kit Antonyms”, Item #DD184, “Vocabulary Building Pocket Chart Kit”, Item #LL209, “Vocabulary Strategies Teaching Chart”, Item #FF401 and “Phonics Quiz Game Show”, Item #JJ848. “Vocabulary Activity Kit Antonyms”, Item #DD184 contains 30 blue starter cards, 30 blue color-coded ending cards, 1 nylon pocket chart and instruction sheet. The classroom teaching aid provides hands-on activities on learning antonyms. The activity kit uses pre-printed cards with pictures, words and sentences to show the opposite meaning of words. The blue nylon pocket chart which measures 12” x 17” is used to hold the printed cards in see thru pockets. The starter cards measure approximately 10 ½” x 2 ½” and the color-coded ending cards measure approximately 5 ¼” x 2 ½”. The hands-on activity allows the user to place the blue starter word card into the see thru pocket holder first and then place the matching antonym card side-by-side in the see-thru pocket chart which shows the two corresponding words with opposite meanings. The nylon pocket chart has two grommets at the upper corners which allow it to be hung. The educational teaching aid is geared for ages six and up. “Vocabulary Building Pocket Chart Kit”, Item #LL209 contains 160 picture and word cards, 10 scene cards, 1 nylon pocket holder and instruction sheet. The picture and word cards measure approximately 3” x 3” and the scene cards measure approximately 10” x 13 ½”. The cards are color coded for recognition and identification. The nylon chart which measures 18” x 29” is used to hold the various scene cards and picture/word cards in several see-thru pockets. The user identifies and matches pictures in the scene cards to the related picture and word cards in each group. The nylon pocket chart is printed on top with the words Vocabulary Building. It has two grommets at the upper corners which allow it to be hung. The educational teaching aid is geared for ages four and up. “Vocabulary Strategies Teaching Chart”, Item #FF401 contains 30 vocabulary cards, two blank cards (to add your own words), 1 nylon pocket chart, a 2 inch, die-cut, paperboard arrow and instruction sheet. The vocabulary cards measure approximately 13” x 3 ½”. The nylon chart which measures 18” x 23” is used to hold the printed cards in the see thru pockets. The red nylon pocket chart has two printed paperboards stitched onto the upper and lower parts of it with instructions for different activities. One board is printed with Velcro tabs (to hold the die-cut arrow) and one is a write-on/wipe-off board. There is a see-thru, plastic pocket in the middle section of the nylon chart which holds the vocabulary cards. The nylon pocket chart is printed on top with the words Vocabulary Strategies. It has two grommets at the upper corners which allow it to be hung. The educational teaching aid is geared for ages six and up. “Phonics Quiz Game Show”, Item #JJ848 contains 210 question cards, 20 point cards, 12 category cards, a title card, a yellow nylon pocket chart and activity guide. The game reinforces phonics knowledge in a quiz show format. The questions are grouped to match a category and assigned point values based on difficulty. The nylon pocket chart has three grommets on top to allow it to be hung. The game is geared for ages six and up. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The applicable subheading for the “Vocabulary Activity Kit Antonyms”, “Vocabulary Building Pocket Chart Kit” and “Vocabulary Strategies Teaching Chart” will be 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. The applicable subheading for the Phonics Quiz Game Show will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: Other: Other: Other." 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