The tariff classification of a sticker activity box from China

N158975 April 18, 2011 CLA-2-2:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA 90802 RE: The tariff classification of a sticker activity box from China Dear Mr. Clarke: In your letter dated April 4, 2011, you requested a tariff classification ruling on behalf of your client, Artistic Studios, Ltd. The ruling was requested on Item #02023, “Disney Princess World of Creativity” sticker collection box. You submitted a sample for our examination which will be returned to you as requested. The sticker collection box contains the following items: One Activity Book Eighteen Sticker Rolls Four Foam Stamps Ten Mini Crayons One Ink Pad Nine Markers Two Paint Brushes One Paint Tray w/Dry Paint Cakes Three Foam Die-Cut Stamps Eight Crayons 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) provides 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Disney Princess World of Creativity” sticker collection box includes over one thousand items to be used in conjunction with the activity book which contains thirty-two pre-printed, outlined pages featuring the Disney Princesses and other Disney characters. The kit will be classified as “goods put up in sets for retail sale” whose essential character is imparted by the activity book which serves as the focal point for the painting, coloring and decorating activities. General Rule of Interpretation (GRI) 3(b), HTSUS, noted. The applicable subheading for the sticker activity box will be 4903.00.0000, Harmonized Tariff Schedule of the United States (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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division