The tariff classification of a Child’s Activity Kit from China

N284230 March 23, 2017 CLA-2-49:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Heather Confer Peachtree Playthings 601 Woodlawn Drive, NE Bldg. 200 Marietta, GA 30067 RE: The tariff classification of a Child’s Activity Kit from China Dear Ms. Confer: In your letter, dated March 6, 2017, you requested a classification ruling. The ruling was requested on the Color & Activity Stamp N Store Set. Product specifications and photos were provided for our review. The item consists of a 20 page coloring pad containing drawings of Disney characters to color; 5 crayons; 6 colored markers; 4 sheets of stickers printed with the images of Disney characters; 4 rubber stamps; and two stamp pads. All of the items are packaged together in a reusable chipboard paper-wrapped storage box with two drawers designed to store the items. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale”. We find that the coloring and activity book confers the essential character of the set. The applicable subheading for the Color & Activity Stamp N Store Set will be 4903.00.0000, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division