The tariff classification of an educational learning kit from China

N227616 August 24, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0040 Mr. Kevin Ekstrand Laufer Group International Ltd. 7007 NE Parvin Road Kansas City, MO 64117 RE: The tariff classification of an educational learning kit from China Dear Mr. Ekstrand: In your letter dated July 23, 2012, you requested a tariff classification ruling on behalf of your client, Sassy Trio LLC. The ruling was requested on an item designated as the “Jesus Prayer Rocks for Kids” Educational Learning Kit. You submitted a sample for our examination which will be returned to you as requested. The kit is packaged in a zippered, see-through plastic carrying case with handle. There is a printed paperboard insert which describes the function of the set and a printed hangtag with ribbon attached to the handle of the case. The kit is comprised of the following items: Twenty-eight day spiral bound journal Seven acrylic prayer rocks One rectangular plastic tray One lead pencil with eraser One plastic pencil sharpener One plastic self-inking stamp One rubber pencil eraser One silicone bracelet One snap bracelet watch One see-through plastic carrying case The journal is a soft cover spiral bound booklet which contains fifteen pages printed with biblical verses, prayer requests and blank lines and spaces for the user to write individual prayer requests for themselves and others. The seven acrylic rocks come in the colors of red, orange, blue, yellow, green, purple, and white which symbolize certain prayer requests in the journal. They coordinate with the instructions in the book for each color to symbolize a specific prayer request, e.g., White/Peace, Red/Love, Purple/Wisdom, Blue/Grace, etc. The rocks are placed in the rectangular tray when not in use and the pencil, pencil sharpener and self-inking stamp are used in conjunction with the book in order to jot down notes and ideas. The silicone bracelet is embossed with the title name of the kit, “Jesus Prayer Rocks for Kids” and the snap bracelet watch is used to designate a determined length of time and set time of day for the activity of prayer for the family as referenced in the journal. The watch band is printed with the words “prayer time” on one side and the website, www.jesusprayerrocks, on the reverse. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." The kit will be classified as “goods put up in sets for retail sale” whose essential character is imparted by the journal which serves as the focal point for a daily activity of prayer. The applicable subheading for the “Jesus Prayer Rocks for Kids” will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed bibles, testaments, prayer books and other religious 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