The tariff classification of scratch art paper from China

N206063 March 14, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 4823.90.8600 Mr. Christopher Rini Laufer Group International 30 Vesey Street, Suite 601 New York, NY 10007 RE: The tariff classification of scratch art paper 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. The ruling was requested on four Scratch Art products designated as “Scratch Magic Sketch Pad” #5946, “Scratch Magic Photo Frames” # 5808, “Scratch Magic Love Notes” # 5930 and “Scratch Art Photo Frames Group Pack” # 8245. “Scratch Magic Sketch Pad”, #5946, is a spiral bound pad which contains twelve sheets of paperboard, a paperboard stencil and a wooden stylus. The sheets are treated with a black coating and measure approximately 7½” (w) x 8½” (h). The interior of the front cover is printed with spaces designated to record the name, address, and phone number of the owner of the pad and has an opening to accommodate the wooden stylus. The twelve sheets of paper are divided six pages each between a rainbow color pattern and a sparkle glitter design which is revealed when the black coating is scratched off with the pointed wooden stylus. The paperboard stencil contains over thirty fun shapes to decorate the pages of the sketch pad. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the sketch pad. “Scratch Magic Photo Frames” #5808 consist of two sheets of die-cut, black coated paperboard, six magnets, one paperboard stencil, six paperboard stands, one wooden stylus and one instruction sheet. The two die-cut paperboard sheets each incorporate three assorted paper frames in dimensions of 5” x 7”, 3 ½” x 4 ¾” and 2” x 3” which can be punched out from within the perforated frames. The two paper frames are designed in a rainbow color pattern and a sparkle glitter design. The designs are revealed under the black coating when scratched off of the paperboard frames with the wooden stylus. The paperboard stencil contains over thirty fun shapes to decorate the picture frame borders. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paper frames. The frames can be displayed on the paperboard stand or by hanging up with magnets. “Scratch Magic Love Notes”, #5930 contains six die-cut paper sheets and a wooden stylus. The square paper sheets have a die-cut heart shape in the center of the sheet which measures approximately 3 ½” squared. The notes are treated with a black coating which will be scratched off with the wooden stylus when writing notes. The six notes are “packaged together for retail sale” in a design printed paper wrapping sealed in cellophane. “Scratch Art Photo Frame Group Pack” #8245 consists of seventy-two paperboard frames. There are twenty-four sets of three frames, cut to size or shape, in assorted dimensions of 5” x 7”, 3 ½” x 4 ¾” and 2” x 3” which can be punched out from within the perforated frames. The paper frames are treated with a black coating which is scratched off to expose either a sparkle glitter design or rainbow color pattern. The photo frames are “packaged together for retail sale” in a cellophane wrapper. The applicable classification for the “Scratch Magic Sketch Pad”, #5946 is 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be Free. The applicable classification for the “Scratch Magic Love Notes”, “Scratch Magic Photo Frames” and “Scratch Art Photo Frames Group Pack” is 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper paperboard, cellulose wadding or webs of cellulose fibers: Other: 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, Thomas J. Russo Director National Commodity Specialist Division