The tariff classification of “Mickey Mouse Jumbo Activity Set”, SKU FGI-14026 from China.

N251273 March 18, 2014 CLA-2-49:OT:RR:NC:N3: 234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Ray Reel National Pen Tennessee 342 Shelbyville Mills Road Shelbyville, TN 37160 RE: The tariff classification of “Mickey Mouse Jumbo Activity Set”, SKU FGI-14026 from China. Dear Mr. Reel: In your letter dated March 11, 2014 you requested a tariff classification ruling. The ruling was requested on “Mickey Mouse Jumbo Activity Set”, SKU FGI-14026. A sample was submitted for our examination and will be returned to you as requested. The sample consists of a coloring book, twelve crayons, four glitter glues, thirty stickers and three sheets of cut out characters. The coloring book has twenty sheets of black and white printed drawings of Mickey Mouse, Minnie and etc. The book measures approximately 16” x 13 3/4”. The coloring book is attached to paperboard measuring approximately 19 ¼” x 133/4” with a die cut handle. All of the items are packaged together in cellophane wrap. 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 “Mickey Mouse Jumbo Activity Set” to be a set for tariff classification purposes, with the essential character imparted by the coloring book. The applicable subheading for the “Mickey Mouse Jumbo Activity Set” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. 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