The tariff classification of “Fashion Angels Velvet Poster Set”, Item# 11640, from China.

N241447 May 29, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4823.90.8600 Mr. Joseph D. Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of “Fashion Angels Velvet Poster Set”, Item# 11640, from China. Dear Mr. Paterick: In your letter dated April 25, 2013, you requested a tariff classification ruling. A sample identified as “Fashion Angels Velvet Poster Set”, Item# 11640, was submitted for our examination. The item consists of a spiral book with 8 velvet-flock coloring poster boards. The poster board designs include drawings of girls in fashion wear and themed backgrounds. The item measures approximately 14½” X 10½”. A clear plastic pouch containing six plastic, felt tipped markers in colors red, yellow, green, blue, purple and pink is attached to the spiral book. 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. It is the determination of this office that the components of the “Fashion Angels Velvet Poster Set”, that affords the article its essential character are the velvet-flock coloring poster boards. The applicable subheading for the “Fashion Angels Velvet Poster Set”, will be 4823.90.8600, Harmonized Tariff Schedule of the United States (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. The sample is being returned as per your request. 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