The tariff classification of Fashion Angels “Tapeffiti Tape Art Kit”, Item # 11716 from China.

N245242 August 30, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Joseph D. Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of Fashion Angels “Tapeffiti Tape Art Kit”, Item # 11716 from China. Dear Mr. Paterick: In your letter dated August 12, 2013, you requested a tariff classification ruling. The ruling was requested on a Fashion Angels “Tapeffiti Tape Art Kit”, Item # 11716. A sample was submitted for our examination. The kit consists of twelve decorative tape rolls measuring approximately 9 feet each, six plastic tape dispensers, one keeper tote and one tapeffiti project guide which is an instruction booklet with 24 easy- to- understand tapeffiti project ideas. Tapeffiti is a decorative decal tape designed for children that comes with a variety of repetitive printed images including pandas, gems, stars, daisies, robots, dolls, cupcakes, candies, zebras and cheetahs. Children can use the tapeffiti to decorate a wide range of their play items, scrapbooks, notebooks, folders, bracelets, headbands, sketchbooks, portfolios, journals, picture frames and tote bags. The article that you refer to as the “keeper tote” is an accordion file. The accordion file is constructed of a coated paperboard with decorated various tapeffiti designs. The keeper tote measures approximately 8” (H) x 10” (W) x 2 ½” (D). The items are packaged together in a box for retail sale. 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. This office considers Fashion Angels “Tapeffiti Tape Art Tote” Kit to be a set for tariff classification purposes, with the essential character imparted by the accordion file. The applicable subheading for the Fashion Angels “Tapeffiti Tape Art Kit” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Binders (other than book covers), folders and file covers: Other. The rate of duty will be Free. The sample is being returned to you 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, Myles B. Harmon Acting Director National Commodity Specialist Division