The tariff classification of a Coloring Book and Markers from Vietnam

N290052 September 14, 2017 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a Coloring Book and Markers from Vietnam Dear Ms. Schoemaker: In your letter, dated September 7, 2017, you requested a classification ruling. Product specifications and photos were provided for our review. The “Coloring & Activity Pad” consists of a 32 page coloring book featuring Despicable Me movie characters in coloring pages, games, puzzles and mazes. Packaged with the book are seven colored markers. 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 two 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.” The coloring and activity book confers the essential character. The applicable subheading for the Coloring & Activity Pad 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