The tariff classification of a combination collector’s album and picture book from China.

N273927 April 21, 2016 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 John Burhans Logistics Manager TCC Retail Marketing, Inc. 301 Riverside Road, Suite 325 Westport, CT 06880 RE: The tariff classification of a combination collector’s album and picture book from China. Dear Mr. Burhans: In your letter dated February 22, 2016, and received by this office on March 17, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The merchandise concerned is the “Disney Mickey Mouse & Friends Learn to Draw” collector’s album and picture book. The collector’s album, which holds the picture box inside, consists of coated paper and indented plastic sheets that store 36 sets of four cards of Disney characters. The picture book contains illustrative paper sheets that describe Disney’s favorite characters (Mickey Mouse, Minnie Mouse, Donald Duck, Daisy Duck, Goofy and Pluto) and shows examples of how to draw each of them in a step by step tutorial. There is a color wheel attached to the album which is used as a learning game to show children primary and secondary colors, and the mixing of two primary colors to obtain a secondary color. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to the HTSUS, General Rules of Interpretation, at GRI 3 (b), X, 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 as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the General Rules of Interpretation. In this case, the child’s illustrative picture book is classified in heading 4903 of the HTSUS and the pictures forming the underpart part of the collector’s album are classified in heading 4911 of the HTSUS; both are put up together in a composite form, not only to place those cards in the their correct position but also to learn how to draw those cards representing Mickey Mouse, Minnie Mouse, Donald Duck, Daisy Duck, Goofy and Pluto; and the good is put up in a manner suitable for sale directly to users without repacking. Accordingly, the merchandise concerned is a “set” for tariff purposes. Further, the ENs to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. It is the opinion of this office that, in its imported form the illustrative picture book imparts the essential character to the set, because one can learn to draw the Disney characters without obtaining the cards first, and it is only after one obtains the cards that the collector’s album fulfills its functionality, which is to hold those cards. The applicable subheading for the “Disney Mickey Mouse & Friends Learn to Draw” collector’s album and picture book 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. 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division