Classification of Activity Kits from China

N297902 July 3, 2018 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.2040; 4903.00.0000 Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RH 02895 RE: Classification of Activity Kits from China Dear Mr. Kenny: In your letter, dated June 14, 2018, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc., for two Disney-themed child’s activity kits. Descriptive literature and photos were submitted for our review. Item #406664, “Mickey Fun on the Go,” includes 20 loose paper sheets lithographically printed with designs for coloring and decorating with stickers; 3 sheets (4” x 3”) of paper stickers; and 4 mini-markers, all packaged together for retail sale in a plastic case. Item #406670, “Mickey Sticker Activity Fun” includes a bound coloring book with 30 printed pages; 3 sheets (4.5” x 4”) of paper stickers; 4 crayons; a marker; and a paper name card, all packaged together for retail sale in a paperboard case. The coloring book’s designs are intended to incorporate the stickers into the finished pictures. 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 Disney activity kits consist of multiple articles classifiable under separate headings. The components of the kits carry out a specific activity, that of creating completed pictures. They are packaged for retail sale. Therefore, these activity kits meet the definition of the term “goods put up in sets for retail sale.” For Item #406664 we find that the essential character is conferred by the printed paper sheets. For Item #406670, we find that the essential character is conferred by the coloring book. The applicable subheading for Item #406664, Mickey Fun on the Go, will be 4911.91.2040, HTSUS, which provides for Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other. The rate of duty will be free. The applicable subheading for Item #406670, Mickey Sticker Activity Fun, 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