The tariff classification of a coloring kit from China

N088146 January 13, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 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 the “RainbowBrush® Dinosaurs”, #13720. A sample was submitted for our examination and will be returned to you as requested. The activity kit contains the following items: 4 RainbowBrush® markers 10 black and white posters (10” x 17”) 1 black and white sticker sheet (6” x 9”) 1 stencil sheet (6” x 9”) The kit engages the user in the coloring activity using dinosaur themed posters, stickers and stencils. The coloring kit has four color markers in red, yellow, green and blue. The ten black and white posters feature dinosaur drawings in various scenes for coloring. The paper sticker sheet contains four die-cut, adhesive black and white dinosaur stickers on release paper. The paperboard stencil sheet contains several die-cut dinosaur shapes. The items are “packaged for retail sale” in a paperboard box which is printed on the back with instructions to use the kit. For tariff purposes, the coloring kit is considered a set and it is the black and white posters that impart the essential character. The applicable subheading for the activity kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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