The tariff classification of a printed plastic coloring mat, with crayons and cleaning cloth, from China.
Issued March 27, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
The “play mat” is a 40” x 40” sheet of white plastic film, printed on one side with a black, cartoon-style line drawing of an outdoor scene depicting frolicking animals. The “mat” is packed, together with 8 “wipe-off” crayons and a 6”-square cleaning cloth, in a printed retail box made of paperboard. The product is designed to encourage the child to color the scene on the mat using the crayons provided. If desired, the cloth can be used to remove color from the mat, and the process can be repeated. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed plastic sheet, which is the principal, enduring component. Accordingly,
CBP rationale
the applicable subheading for the complete #501802 “giant play mat” kit will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs.
Full text
NY J82693 March 27, 2003 CLA-2-49:RR:NC:SP:234 J82693 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a printed plastic coloring mat, with crayons and cleaning cloth, from China. Dear Mr. Morse: In your letter dated March 19, 2003, you requested a tariff classification ruling on behalf of Meijer Distribution. A sample of a child’s “giant play mat” kit (item #501802) was submitted and is being returned to you as requested. The “play mat” is a 40” x 40” sheet of white plastic film, printed on one side with a black, cartoon-style line drawing of an outdoor scene depicting frolicking animals. The “mat” is packed, together with 8 “wipe-off” crayons and a 6”-square cleaning cloth, in a printed retail box made of paperboard. The product is designed to encourage the child to color the scene on the mat using the crayons provided. If desired, the cloth can be used to remove color from the mat, and the process can be repeated. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed plastic sheet, which is the principal, enduring component. Accordingly, the applicable subheading for the complete #501802 “giant play mat” kit will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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