The tariff classification of a bath tub activity kit from China

N220337 July 6, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Christina Yun MZB Accessories, LLC29-76 Northern Boulevard, 4th Floor Long Island City, New York 11101 RE: The tariff classification of a bath tub activity kit from China Dear Ms. Yun: In your letter dated May 30, 2012, you requested a tariff classification ruling. The ruling was requested on an activity kit identified as the “Thomas & Friends, Color and Cling Bath Tub Stickers”. The activity kit contains five assorted “Thomas and Friends” character pieces and five assorted coloring crayons. The stickers are reusable, die-cut, printed characters constructed from cellular ethylene-vinyl acetate, EVA, a clingy foam-like plastic. They range in size from 4¼ inches to 10½ inches. The crayons are in colors yellow, orange, pink, blue and green. The activity kit features the “Thomas and Friends” characters and enables a child to decorate and create a bath tub play scene with the reusable stickers when they are colored by the user. You state in your letter that the set is intended for use solely in the bathtub. The “color and cling” pieces can stick to a bathtub wall when it is wet and can be wiped clean in soapy water in order to be reused over again. The printed characters on the pieces provide the focal point of the set which is the coloring activity. All the items are classifiable together as "goods put up in sets for retail sale." The essential character of the set is imparted by the “color and cling” bath tub stickers. You state in your letter that the activity kit is available in other characters such as Disney Princesses, Dora the Explorer, and Disney Cars. The submitted sample will be returned to you as requested. The applicable subheading for the “Thomas and Friends, Color and Cling Bath Tub Stickers” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter including printed pictures and photographs: 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