The tariff classification of a scratch and sparkle magic activity kit from China

N206059 March 22, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Christopher Rini 20 Vesey Street, Suite 601 New York, NY 10007 RE: The tariff classification of a scratch and sparkle magic 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 the “Scratch Magic Princess, Scratch & Sparkle Magic Drawing Kit” #5987. The activity kit contains the following items: Twelve Scratch & Sparkle Sparkling Drawing Boards (three each of Glittering Gold, Majestic Multicolor, Princess Pink and Shimmering Silver) One “Scratch & Sparkle” (one size fits all) paperboard crown Three acrylic gemstones with glue squares Two Princess picture frames One Pretty Princess stencil (20+ shapes) One fine point wood stylus One medium point wood stylus One paper instruction sheet The activity kit enables the user to use the paperboard stencil, the black coated paperboard sheets, the paperboard crown and gemstones, and the pointed wood stylus tools in an activity to draw designs with a scratch off technique. The instruction sheet provides the user with step-by-step details to create pictures and designs when the black coated sheets are scratched off with the pointed drawing stylus to reveal the sparkle colors beneath the coating. The finished drawings are inserted into the scored, printed paperboard frames for display. The wood drawing stylus and gemstones are used to decorate the “one size fits all” black coated paperboard headpiece, similar to a crown, which is cut to size and shape, has one jagged side and measures approximately 22 inches long. The kit is designed 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 stencils. The applicable subheading for the “Scratch Magic Princess, Scratch & Sparkle Magic Drawing Kit” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper and 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