The tariff classification of a children’s activity kit from Canada.

NY G88108 March 23, 2001 CLA-2-49:RR:NC:SP:234 G88108 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 4901.99.0092; 4911.91.4040; 4823.90.6500; 9503.90.0000; 9503.49.0000; 4202.12.2035 Ms. Kate Miller Ladders to Learning Inc. Box 1498 Almonte, Ontario CANADA K0A 1A0 RE: The tariff classification of a children’s activity kit from Canada. Dear Ms. Miller: In your letter dated February 23, 2001, you requested a tariff classification ruling. A sample of a children’s “reading activity kit” identified as “Dinosaur Dreams” was submitted and will be retained for reference. It consists of several items put up together in a clear, 27 x 34 cm plastic portfolio with inserted retail labels. Although the various components are said to share a thematic connection relating to dinosaurs, they are nevertheless meant to be employed in diverse activities (e.g., looking at pictures, playing with toys, singing songs). For tariff purposes, they are therefore not considered “goods put up in sets for retail sale,” and will be classified separately. The individual items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), general rate of duty, and tariff description: Paperback children’s book, “Dinosaur Dreams,” containing pictures and minimal text. 4903.00.0000/ Free. (Children’s picture, drawing or coloring books.) Staple-bound parent/teacher “resource booklet” printed with songs, instructions, suggestions for activities, etc. 4901.99.0092/ Free. (Other printed books…) 3 sheets of paper, printed (non-lithographically) with designs and/or line drawings of dinosaurs. 4911.91.4040/ 0.9%. (Other printed pictures, designs and photographs.)  A selection of die-cut paper stickers (dinosaur shapes and zigzag shapes, solid color or repetitive-design-printed). 4823.90.6500/ 1.7%. (Other coated paper, cut to size or shape.) “My Dino’s Day” plastic “game board” with 6 plastic “game pieces.” 9503.90.0000/ free. (Other toys.) A dinosaur hand puppet made of textile fabric. 9503.49.0000/ free. (Other toys representing animals or non-human creatures.) Two “3-D Dinos,” each consisting of small plastic pieces to be assembled into dinosaur figures. 9503.49.0000/ free. (Other toys representing animals or non-human creatures.) The portfolio, made of clear PVC plastic sheeting (10 Mil thick), in which all of the above items are packed. It has a flap closure with three plastic snaps. All edges are stitched. The interior is fitted with three sleeves for storage and organization of labels and other accessories. It is suitable for repetitive use and is designed to provide storage, protection, organization and portability for papers and various other items. 4202.12.2035/ 20%. (Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastics: other than structured, rigid on all sides: attache cases, briefcases, and similar containers.) 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division