The tariff classification of a scratch off activity kit from China

N206056 March 21, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Christopher Rini Laufer Group International 20 Vesey Street, Suite 601 New York, New York 10007 RE: The tariff classification of a scratch off activity kit from China Dear Mr. Rini: In your letter dated February 17, 2012, you requested a tariff classification ruling on behalf of your client, Melissa & Doug, LLC. The ruling was requested on a kit identified as the “Scratch Magic, Scratch-Lite Light Catcher Deluxe Fun Kit” #5986. The kit contains six light catcher design frames, six scratch-lite multi-color plastic sheets, six suction cup window hangers with hooks, one fine wood drawing stylus with a pointed end, one medium wood drawing stylus with a pointed end and one paper instruction sheet. Item #5986 has six plastic multi-color sheets with a black coating on one side. The self-adhesive, paperboard design frames incorporate die-cut stencils with shapes to create the light catcher designs, a border to frame the finished work and a loop to facilitate the hanging of the window light catcher. The paper instruction sheet demonstrates the step-by-step “peel, press, scratch” technique in order for the user to create the “stained glass” window art. The user peels the release paper backing from the self-adhesive stencil frame, presses the stencil frame onto the face of the black coated, multi-color plastic sheet, and scratches off the black coating from the multi-color plastic sheet with the pointy wooden stylus in order to create the finished “stained glass” design. The loop at the top of the paperboard frame attaches to the hook on the back of the suction cup window hanger which is used to hang and display the light catcher in a window. The kit is for ages 5 and up. The scratch off activity kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard design frames. The sample will be returned to you as requested. The applicable subheading for the “Scratch Magic Scratch-Lite Light Catcher Deluxe Fun Kit” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. 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, Thomas J. Russo Director National Commodity Specialist Division