The tariff classification of puppet activity kits from Canada.

NY B87483 July 30, 1997 CLA-2-48:RR:NC:SP:234 B87483 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. Larry Slivinski Make And Play Concepts 552 Balliol Street Toronto, Ontario M4S 1E5 CANADA RE: The tariff classification of puppet activity kits from Canada. Dear Mr. Slivinski: In your letter dated July 4, 1997, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first sample is identified as "The Portable Make and Play Paper Hand Puppet Activity Kit." It is designed to provide children with the materials to "create a variety of puppet head characters from scratch," and to set up a theater in which puppet shows can be presented. The kit contains the following items put up together for retail sale in a shrink-wrapped, reclosable paperboard box: > 1 information/instruction sheet > 50 puppet head blanks (7 1/2" x 10 1/2" white paper bags printed on one side with rudimentary head outlines and punched with nose holes) > 10 sets of puppet stage blanks for backgrounds (9 3/4" x 19" sheets of plain white paper) > 3 sets of printed paper puppet stage background scenes to be colored > 1 large, folding puppet stage with printed showtime "clock" (all paper/paperboard) > 1 puppet stage "curtain" (printed paperboard) > 20 blank puppet play invitations > 8 children's washable, non-toxic color markers > 1 pair of children's safety scissors > 1 glue stick > 12 sheets of colored construction paper (9" x 12") The second sample is a "Refill Kit" offered for sale to users of the above-described activity kit who wish to replenish certain components. It contains the following items (the same as previously described) put up for retail sale in a plastic bag with stapled header card: 25 puppet head blanks, 20 invitations, 5 sets of puppet stage blanks, and 3 printed stage background scenes. Although the end products (puppets, theater) intended to be made by working with these kits would be classified as toys in Chapter 95, Harmonized Tariff Schedule of the United States (HTS), we find that the focus of the kits is on the creation of such products by the activities of drawing, cutting, gluing, etc. The components of such arts-and-crafts activities are generally excluded from Chapter 95. With reference to General Rule of Interpretation 3(b), HTS, both kits will be considered "goods put up in sets for retail sale" whose essential character is imparted by the puppet head blanks. The latter, while similar to ordinary paper bags, have been prepared and dedicated for a particular use and cannot be considered "packing containers." And despite their limited printed guide marks, they cannot be considered "printed matter," since the faces must largely be created by the user. Accordingly, the applicable subheading for the complete puppet activity kit and the refill kit will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The general rate of duty will be 3.7%. 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 Carl Abramowitz at 212-466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division