The tariff classification of a coloring kit from China

N088040 January 13, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a coloring kit from China Dear Mr. Maher: In your letter dated December 11, 2009, you requested a tariff classification ruling on behalf of your client, La Rose Industries/Cra-Z-Art. The ruling was requested on “RainbowBrush® Stationery Kit”, #13718. A sample of the kit was submitted for our examination and will be returned to you as requested. The coloring kit includes the following items: 5 RainbowBrush® markers 10 white envelopes 10 white note cards (4” x 5½”) 4 black and white postcards (4 ½” x 5 ¾”) 2 black and white sticker sheets (6” x 9”) 2 gel pens 1 rainbow stamp pad 1 rubber stamp sheet The items are “put up for retail sale” in a paperboard box which is printed with instructions on the back of the box. There are two gel pens (pink and blue) and five color markers (red, yellow, green, blue and purple.) The white note cards are blank (on the face of the card and inside) and folded in half to be personalized and decorated using the gel pens, markers and rubber stamps and pad. The note cards are designed to be used with the white envelopes for correspondence. The postcards have one side printed with black and white drawings to be colored and the reverse side is left blank. The two paper sticker sheets each contain six self-adhesive, die-cut, printed black and white pictures on release paper. The rubber stamp sheet features each letter of the alphabet and can be broken apart into individual flat stamps. The flat stamps fit into a plastic handle for easy handling to decorate the cards. The stamp pad contains two inked pads, a blue and a red. The applicable subheading for the stationery kit will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) articles of stationery, of 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