Classification of Activity Kits from China

N300090 August 30, 2018 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: Classification of Activity Kits from China Dear Ms. Aldinger: In your letter, dated August 10, 2018, you requested a tariff classification ruling. Descriptive literature and a sample were submitted for our review. Rite Aid item 9043186, the “Valentine Activity Fun” kit, consists of 20 heart-shaped paper activity pages, three crayons, and a sheet of decorative, self-adhesive stickers, all packaged together for retail sale in a plastic case. The case incorporates two plastic hooks inside the base compartment, onto which attach the paper activity pages via two corresponding holes punched in the sheets. Children can color the lithographically printed designs, which depict “Sunny Day” cartoon characters, and then further decorate the pictures with the related-themed stickers. 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 Valentine Activity Fun kit consists 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 together for retail sale. Therefore, these activity kits meet the definition of the term “goods put up in sets for retail sale.” We find that the essential character is conferred by the printed paper activity pages. The applicable subheading for the Valentine Activity Fun kit, 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. 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