The tariff classification of a counting activity kit from China

N175294 July 28, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez Street Carson, CA 90895 RE: The tariff classification of a counting activity kit from China Dear Ms. Romero: In your letter dated July 7, 2011, you requested a tariff classification ruling. The ruling was requested on a counting activity kit identified as the “Candy Jar Counting Box”, Item Number RR938. The “Candy Jar Counting Box” contains ten printed mats and sixty printed wooden counters (tiles). The lithographically printed mats have a picture of an empty jar with a closed lid on a checkerboard background. Each pictured mat is numbered on the top of the lid from one through ten. The printed mats are die-cut into a shape like the candy jar and measure approximately 6 inches (w) x 9 inches (h). The face of the wooden counter is lithographically printed to depict a piece of wrapped candy. The candy pictures are in the colors red, green and yellow. The wooden counters are die-cut like the candy shapes and measure approximately 1½ inches long. The activity kit provides number sequencing and hands-on counting practice by placing the specified number of counters onto each mat. The items are contained in a rigid, paperboard storage box which measures approximately 9 ½ inches (w) x 2 inches (d) x 6 ¾ inches (h). The applicable subheading for the “Candy Jar Counting Box” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. 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