The tariff classification of an activity kit from China

N094735 March 18, 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 an activity kit from China Dear Mr. Maher: In your letter dated February 12, 2010, you requested a tariff classification ruling. The ruling was requested on Item #12402, Cra-Z Art, 1000 Stickers. The activity set contains the following items: 10 ready-to-color black and white sticker sheets, 6” x 9” 10 colored sticker sheets, 6” x 9” 6 markers (red, yellow, green, purple, blue and orange) The activity kit encourages the user to use the six markers to color printed black and white drawings on several sticker sheets. The user can create artwork using the colored stickers in customized scenes of their choice. The kits are packaged in a paperboard box for retail sale. For tariff classification purposes, the kits will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the sticker sheets which serve as the focal point for the coloring activity. The applicable subheading for the activity set 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