The tariff classification of educational phonics kits from Hong Kong

N214938 May 23, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms, Kathleen Root OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of educational phonics kits from Hong Kong Dear Ms. Root: In your letter dated April 23, 2012, you requested a tariff classification ruling. The ruling was requested on three educational kits identified as “Phonics Works Readers” (Basic) - SKU# 02001 K12, “Phonics Works Readers” (Advanced) - SKU# 02101 K12 and “Phonics Works Complete” (Basic and Advanced) - SKU# 02001 & 02101 K12. “Phonics Works Readers” (Basic) contains eleven picture story books with these accessories: (45) Basic Flash Cards (1) Double Dry Erase Board (1) Eraser (2) Markers (1) Magnetic Board (4) Small Dry Erase Boards (1) Phonics Kit Paperboard Box (1) Phonics 3-Ring Binder (4) Magnetic Pages with (120) Tiles (1) Phonics DVD (1) Paper Portfolio Basic Instruction Manual (accessible online at www.k12.com) “Phonics Works Readers” (Advanced) contains thirteen narrative story books along with these accessories: (66) Advanced Flash Cards (1) Kit Paperboard Box (4) Magnetic Pages with (120) Tiles (1) Paper Portfolio Advanced Instruction Manual (accessible online at www.k12.com) “Phonics Works Readers Complete” (Basic and Advanced) contains the corresponding books for the basic and advanced kits along with these accessories: (66) Flash Cards (basic) (45) Flash Cards (advanced) (1) Double Dry Erase Board (1) Eraser (2) Markers (black, blue) (1) Magnetic Board (4) Small Dry Erase Boards (1) Phonics Kit Paperboard Box (1) Phonics 3-Ring Binder (4) Magnetic Pages with Tiles (basic kit) (4) Magnetic Pages with Tiles (advanced kit) (1) Phonics DVD (1) Magnetic Board (1) Paper Portfolio Instruction Manual (accessible online at www.k12.com) The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The articles are intended to be used together to teach the educational instruction of reading, vocabulary, sounds and syllables. For tariff classification purposes, the educational phonics kits will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the reading books. The applicable subheading for the “Phonics Works Readers” educational kits will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books. 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