The tariff classification of a children’s activity set from China

N207979 March 29, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 4901.99.0092; 4911.99.8000; 4202.92.3031 Ms. Anita Salazar C. H. Powell Company 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of a children’s activity set from China Dear Ms. Salazar: In your letter dated March 5, 2012, you requested a tariff classification ruling on behalf of your client, Chronicle Books LLC. The ruling was requested on a children’s activity set designated as “Let’s Go to the Farmer’s Market!” The set includes: One farmer’s market activity booklet One shopping list pad Twenty activity game cards One polyester shopping tote bag The “Let’s Go to the Farmer’s Market!” is a children’s activity set which engages the user with activities to learn about a visit to a farmer’s market. The lithographically printed activity booklet and twenty activity game cards provide facts about farm life in relation to the farmers, crops, animals, and machinery used on a farm. The soft cover booklet narrates the process of how local and seasonal foods arrive at a farmer’s market, explains the benefits of organic produce, and offers tips on “going green”. It narrates the growth, care and choices of quality foods in the fresh fruits, vegetables and dairy products found in a farmer’s market. The soft cover booklet contains fourteen pages between soft covers and measures approximately 7 inches x 5 inches. The face of the activity game cards are printed with facts and questions for the user on various types of produce and at the bottom of the card it includes the caption box, “Ask a Farmer”. The reverse side of the card is lithographically printed with a design of red strawberries on a green background. The wipe-off, plastic coated paper game cards measure approximately 4 inches x 5 inches. The shopping list pad contains forty removable, gummed sheets of paper which are lithographically printed. The top portion of the paper is printed with the words, “Let’s Go to the Farmer’s Market!” The center of the sheet has seven printed lines and spaces for the user to create a short checklist of items to buy in a farmer’s market. At the left side of each line is a small box for use as a check box when the items are found on the list. The bottom portion of the sheet is lithographically printed with a variety of fruits and vegetable pictured just below a caption that reads, “Make a delicious list!” The shopping tote bag is constructed with an outer surface of 100% polyester and measures approximately 15” (L) x 15” (W).  The bag is designed to provide the useful functions of storage, protection, organization and portability to groceries and personal effects during travel.  It has an unlined main compartment with no additional features, an open top and two cut-out handles.  The bag, when not in use, can be folded and stored in a strawberry pocket with an elastic drawstring closure that is sewn to a corner of the bag. The activity set is geared toward children six years of age and older. We requested and received from you the material composition of the shopping tote bag, percentage breakdown of the material composition of the strawberry tote bag and the value breakdown of all the component materials in the set. The items are all packaged together in a paperboard box but for Customs purposes, the above sample is not a set and the items contained therein will be classified separately. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.The items do not constitute a set for tariff purposes since the components are not put up together to meet a particular need or carry out a specific activity. Consequently, each article in the package must be classified under its own appropriate tariff heading. The submitted sample will be returned to you as requested. The applicable subheading for the “Let’s Go to the Farmer’s Market” shopping list pad will be 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 subheading for the “Let’s Go to the Farmer’s Market” activity book will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. The applicable subheading for the printed activity game cards will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free. The applicable subheading for the shopping tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials.  The rate of duty will be 17.6 percent ad valorem. 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