The tariff classification of 8 Activity Kits from China

NY K83909 March 22, 2004 CLA-2-96:RR:NC:2:224 K83909 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 9611.00.0000; 3213.10.0000; 8505.19.0080 Ms. Maurine Cecil American Shipping Company Inc 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of 8 Activity Kits from China Dear Ms. Cecil: In your letter dated February 26, 2004, you requested a tariff classification ruling, on behalf of Fun 4 All Corporation, your client. You are requesting the tariff classification on 8 items that are described as follows: item 47618, Sponge Art Set; item 47584, Crayon Toppers Set; item 47617, Color-in Magnet Activity Set; item 47659, Color-in Puzzle Set; item 47621, Stamp Activity Set; item 47593, Stamps Set; item 47603 Paint by Numbers Set, and item 47657, Coloring Activity Set. Your samples will be returned, as requested. The 8 items (the style numbers are indicated in the preceding paragraph) are comprised of crayons, stamps, paint, magnets and paper in a variety of combinations. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the three crayon kits (items 47584, 47659, and 47657) to be sets with the essential character imparted by the crayon portion of the item. Also, items 47618, 47621, and 47593 are classifiable as sets and the essential character will be the stamp part of each of these sets. All the foregoing items will all be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). This office considers the Magnet Activity Kit (item 47617) to be a set with the essential character imparted by the magnet portion, and therefore classified in Chapter 85 of the HTS, in keeping with GRI 3 (b). This office considers the Paint by Numbers Kit (item 47603) to be a set with the essential character imparted by the paint portion. Therefore in accordance with GRI 3 (b) it is classifiable in Chapter 32 of the HTS. The applicable subheading for the Wiggles Crayon Toppers Set, item 47584, the Wiggles Color-in Puzzle Set, item 47659, and the Wiggles Coloring Activity Set, item 47657 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks, and tailors’ chalks: other: other. The rate of duty will be free. The applicable subheading for the Wiggles Sponge Art Set, item 47618, the Wiggles Stamper Activity Set, item 47621, and the Wiggles Stampers Set, item 47593 will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels) designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 % ad valorem. The applicable subheading for the Wiggles Color-in Magnet Activity Set, item 46617, will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization: other. The rate of duty will be 4.9 % ad valorem. The applicable subheading for the Wiggles Paint by Numbers Set, item 47603, will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 % on the entire set. In the future, please limit your ruling request to a maximum of 5 items of the same class or kind. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division