The tariff classification of an interactive chart and storybook from Canada.

N126077 October 28, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. James Robertson Rainbow Innovations Group, Inc. P.O. Box 30103 Glenpark RPO, Kelowna British Columbia V1V1M7 Canada RE: The tariff classification of an interactive chart and storybook from Canada. Dear Mr. Robertson: In your letter dated September 30, 2010 you requested a tariff classification ruling. The ruling was requested on an interactive kit entitled, “Today I Ate a Rainbow”. A sample was submitted for our examination. The kit contains one children’s book entitled “The Rainbow Bunch, Learning to eat a Rainbow of fruits and veggies!”, a bonus bookmark, the “Today I Ate a Rainbow” chart, four sets of colored magnets, four achievement magnets, two fridge magnets, and one shopping list pad. The items are packaged together in a cellophane wrapper. The “Today I Ate a Rainbow” is an interactive kit, designed for ages 3 and up, which depicts the ways colorful food products from the red, orange, yellow, green and purple food groups help a body to grow big and strong. The kit includes a children’s storybook with bonus bookmark, an interactive chart, magnets, and a ruled shopping list which are used interactively to track the progress of children as they achieve healthy eating habits. The children’s book which features the Rainbow Bunch kids is written with captions and illustrations that teach young readers the benefits of eating a “rainbow” of colorful fruits and vegetables. The printed, multi-color chart is made up with a list of food products, from an array of color-coded food groups and can be added to one’s groceries when written on the shopping list included. The color magnets encourage children to achieve the goal of eating healthy and reinforce their excitement to try new foods. Along with the sample, you submitted to this office a cost breakdown of the “Today I Ate a Rainbow” chart and storybook kit. According to General Rule of Interpretation 3(b), Harmonized Tariff Schedules of the United States, we consider the items “goods put up in sets for retail sale”, with the essential character imparted by the children’s storybook. The applicable subheading for the “Today I Ate a Rainbow” interactive kit will be 4903.00.0000, (HTSUS), which provides for Children’s picture, drawing or coloring books. 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