The tariff classification of activity kits from China.

N250788 March 14, 2014 CLA-2-48:OT:RR:NC:3: 234 CATEGORY: Classification TARIFF NO.: 4820.10.2010, 4820.10.2060 Ms. Elizabeth Kessens Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of activity kits from China. Dear Ms. Kessens: In your letter dated February 27, 2014 you requested a tariff classification ruling. The ruling was requested on activity kits. The product will be imported in two assortments. You submitted samples for our examination. The first sample is “Fashion Journal & Pen”. It consists of one pen, one journal, two mini tapes with tape base, four bling strips, one sheet of stick-on-jewels, one bag of pompoms, one bag of sequins, one sheet of double adhesive tape and instructions. The journal has forty blank sheets and measures approximately 5 7/8” x 4”. The user can decorate the front and back cover of the journal and make entries on the blank pages. The pen can also be decorated. All of the items are packaged together in a paperboard retail box. The second sample is “Dream Diary & Pen”. It is a paperboard retail display box containing one diary, one pen, six sheets of glitter tape, one bag of stick-on-gems, one bag of sequins, one sheet of double adhesive tape and instructions. The diary has forty blank sheets and measures approximately 5 7/8” x 4”. The user can decorate the front and back cover of the diary and make entries on the blank pages. The pen can also be decorated. The kits are intended to be used by children. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “Fashion Journal & Pen” to be a set for tariff classification purposes, with the essential character imparted by the journal. This office also considers the “Dream Diary & Pen” to be a set for tariff classification purposes, with the essential character imparted by the diary. The applicable subheading for the “Dream Diary & Pen” will be 4820.10.2010, 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 sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be Free. The applicable subheading for the “Fashion Journal & Pen” will be 4820.10.2060, 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 sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division