The tariff classification of a behavior reward card set from Peoples Republic of China

N128508 November 17, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. May King Altered Images Design, Inc. 15037 SE 46th Way Bellevue, WA 98006 RE: The tariff classification of a behavior reward card set from Peoples Republic of China Dear Ms. King: In your letter dated October 20, 2010, you requested a tariff classification ruling. The ruling was requested on the “My Star Rewards Pocket Chart Set”, Item #61607. You submitted five photos showing the contents of the set for our examination. The kit contains the following contents: Forty-five Behavior Cards Twenty-five Star Reward Cards Three Star Reward boxes (white, pink and blue) One textile pocket chart One instruction sheet (idea page) You state in your letter that the Behavior Cards illustrate various good and bad behaviors to be focused on by the parent or care giver. The printed picture cards depict various activities with captions such as “making your bed”, “no fighting” or “pick a movie to rent”. The Star Reward Cards are printed with one star, five stars, ten stars and twenty stars. They are to be “earned” or “lost” by a child based on their behavior displayed and on the goal that is met. Each group of cards is held together in separate paperboard boxes. The textile pocket chart has three pocket areas with a plastic see-thru front panel to display the behavioral card and star reward cards used for the activity. The pocket chart has two grommets at the upper end corners which allow it to be hung for display. The set is designed as an educational aid for young children ages three and up. All of the contents are packaged together in a clear plastic bag with a paperboard header card. 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 reward card set 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. 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