The tariff classification of a scratch art kit from China

N332831 May 25, 2023 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Norma Floriano OOLY 5607 Palmer Way Carlsbad, CA  92010 RE:      The tariff classification of a scratch art kit from China Dear Ms. Floriano: In your letter, dated May 9, 2023, you requested a tariff classification ruling.  Photos and  product descriptions were provided for our review. The product under consideration is Item 161-026, Scratch & Scribble Art Kit – Fantastic Dragons – 10 Pc Set.  The kit consists of four lithographically printed coated paper cards, two rainbow scratch cards, two holographic sparkle cards, one printed sparkle sticker sheet, and a wooden stylus packaged together.  The cards measure approximately six inches by eight inches.  The four printed cards consist of color illustrated pictures of various dragons that are covered with a scratch off coating on which are printed line art outlines of the illustrations beneath.  The pointed wooden stylus is used to scratch along the printed lines to remove the layer of coating and reveal the picture below.  The rainbow scratch cards consist of rainbow-colored cards that are coated but contain no line drawings.  They are designed for the user to scratch off the coating any way they choose to create their own unique drawings and reveal the colors below.  The sparkle cards have a layer of sparkle holographic film between the paper card and the coating.  The coating has no pre-printed lines; rather, the user is able to scratch off their own unique design to reveal the sparkle film below.  The sticker sheet coating has outline art depicting dragons for the user to scratch off to reveal the sparkle film below.  The sheet contains four die-cut dragon stickers. The Explanatory Notes 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 scratch art 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 four illustrated coated cards and printed sticker sheet with line art confer the essential character of the set.  They predominate in quantity, use, and presumably in value, over the blank coated rainbow cards, sparkle cards, or the stylus. The General Explanatory Notes to Chapter 49, HTSUS, provide in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...”  This describes the printed scratch art cards. The applicable subheading for the scratch art kit- Fantastic Dragons will be 4911.91.2040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs:  Printed not over 20 years at the 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.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division