The tariff classification of paperboard stencils and stickers from China

N206058 March 14, 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, NY 10007 RE: The tariff classification of paperboard stencils and stickers from China Dear Mr. Rini: In your letter dated February 8, 2012, you requested a tariff classification ruling on behalf of your client, Melissa & Doug LLC. The ruling was requested on “Scratch Magic Light Catcher Fun Kit” #5889 and “Scratch Magic Stickers” #5932. Item #5889 is a four piece kit which contains one black coated, multi-color plastic sheet, one self-adhesive, combination paperboard stencil and frame, one wood drawing stylus with pointed end, one plastic suction cup hanger and one printed instruction sheet. The printed instruction sheet for the “Scratch Magic Light Catcher Fun Kit” provides step-by-step ideas for the user to create “light catcher” designs with stained glass colors produced by the coated, multi-color plastic sheet. The self-adhesive, paper stencil is removed from the release backing and adhered to the coated paper to outline the design. The wooden stylus is used to scratch off the black coating within the stencil to reveal the multi-color design of the plastic sheet beneath the black coating. The stencil remains adhered to the finished design forming the paperboard frame which will be hung in a window for display with the plastic suction cup hanger. The kit is for ages 5 and up. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard stencil and frame. Item #5932, “Scratch Magic Stickers Mini-Pak” is a four piece set which consists of three die-cut, self-adhesive stickers with a peel off release backing and a wooden drawing stick with a pointed end. The stickers depict shapes of a heart, star and clover. The stickers are made from a black coated, rainbow color design-printed paper and measure approximately three inches squared. The printed exterior label indicates that the “Scratch Magic” stickers are designed by the user’s technique to use three simple steps; “Scratch!” “Peel!” and “Stick!” The pointy wooden drawing stylus is used to scratch off the black coating on the face of the sticker to reveal the rainbow color beneath the coating. The finished designed sticker is then peeled away from the release paper. Finally, the user sticks the fun shape to any surface for display. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the stencils. The applicable subheading for the Scratch Magic Light Catcher and the Scratch Magic Stickers will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. 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