The tariff classification of the “My ABC Kit” from China

N250076 February 26, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 9504.90.9080, 4420.90.4500, 4911.91.2040, 4901.99.0092, 9608.20.0000 Mr. Ken Ayoub Innovative Kids 50 Washington St. Suite 201 Norwalk, CT 06854 RE: The tariff classification of the “My ABC Kit” from China Dear Mr. Ayoub: In your letter dated January 30, 2014, you requested a tariff classification ruling. A sample of the “My ABC Kit” was received with your request. The kit consists of 26 upper case magnetic letters, 26 lowercase magnetic letters, 26 two-piece alphabet jigsaw puzzles, 21 memory match game cards, a dry-erase marker, 50 lithographically-printed stickers and a 12-page parent guide booklet. All of the aforementioned items are packaged in a wooden storage box. This box is a rectangular-shaped container constructed of wood which measures approximately 12” (L) x 10 ¾” (W) x 2 ½” (H). The wooden storage box has a sliding top cover with a magnetic dry erase board attached to its face. The interior of the box is not lined and is divided into four different storage compartments for placement of the various components. Each compartment is not specially fitted to hold one specific item. While the components of the “My ABC Kit” are made up of two or more articles classified in different headings and are put up in a manner suitable for sale directly to users without repacking, they are not put up together to meet a particular need or carry out a specific activity. Playing a game, playing with the letters, solving a puzzle, using stickers, and writing on the dry- erase board are all separate and distinctly different activities. Since the items are not a set for tariff purposes, each item in the retail package must be separately classified. The wooden storage box is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the wooden storage box is imparted by the wood frame, which is the main structural material and allows the item to function in its intended capacity as a box. The applicable subheading for the wooden storage box will be 4420.90.4500, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the 26 uppercase magnetic letters, the 26 lowercase magnetic letters and the 26 two-piece alphabet jigsaw puzzles will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. The applicable subheading for the memory match game cards will be 9504.90.9080, HTSUS, which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be Free. The applicable subheading for the 50 lithographically-printed stickers will be 4911.91.2040, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: pictures, designs and photographs: printed not over 20 years at the time of importation: other: lithographs on paper or paperboard: not over 0.51 mm in thickness: other. The rate of duty will be Free. The applicable subheading for the 12-page parent guide booklet will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. The applicable subheading for porous-tipped dry-erase marker will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The duty rate will be 4 percent ad valorem. 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division