The tariff classification of educational learning kits from China

N157017 April 13, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Jennifer Keller Patch Products, Inc. 1400 E. Inman Parkway Beloit, WI 53511 RE: The tariff classification of educational learning kits from China Dear Ms. Keller: In your letter dated March 18, 2011, you requested a tariff classification ruling. The ruling was requested on educational learning kits identified as PN 2374 Beginning Blends Phonics Center, PN 2385 4-Step Sequencing Phonics Center, PN 2386 Colors and Shapes Phonics Center, PN 2384 Math Discovery Phonics Center. You submitted samples of the four educational learning kits for our examination which will be returned to you as requested. The educational learning kits are designed as a two drawer storage box that contains various printed items such as soft picture tiles, double sided activity cards, activity mats, crepe rubber numbers and shapes and an activity guide (instruction card). The materials are printed with pictures, shapes, colors and numbers which allow the user to develop basic learning skills by identifying certain objects or completing certain tasks. You indicate in your letter that certain learning kits will be imported as incomplete kits. The incomplete kits will be missing crepe rubber pieces in the form of numbers or shapes to correspond with a specific learning activity. These pieces will be made in the United States and inserted into the appropriate educational learning kit or activity box after importation into the United States. The incomplete kits will be fully assembled in the United States and shrink wrapped at that time. You state in your letter that five other activity kit items will also be available that are identified as PN 2383 Categories Phonics Center, PN 2372 Beginning Sounds Phonics Center, PN 2373 Word Families Phonics Center, PN 2371 Alphabet Phonics Center, PN 2375 Building Words Phonics Center. The activity kits are packaged in a cardboard box for “retail sale”. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The activity kits will be considered a set for tariff purposes and the essential character is imparted by the printed activity cards and picture tiles. The applicable subheading for the educational learning kits will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The country of origin marking, Made in China, which you have printed on the submitted samples is acceptable. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division