CBP Ruling K86570 — The tariff classification of children’s pencil drawing kits from China.

Tariff classification

Headings: 4903

Product description

“The World Around You Drawing Kit” (Item #480780) is a retail blister pack containing a 20-page spiral-bound blank sketchbook, 1 drawing pencil, 6 colored pencils, a small handheld pencil sharpener, an eraser, and a 32-page staple-bound printed book entitled “How to Draw the World Around You.” The latter is printed with numerous line drawings in progressive sequences that illustrate how the user can sketch various objects by employing a step-by-step approach. The packaging indicates that the kit is intended for children aged 5 and up. The “Animals Drawing Kit” (Item #480800) is basically the same group of items, except that the theme of the printed book is how to draw animals. The “People Drawing Kit” (Item #480810) is also the same, except that the theme of the printed book is how to draw people. For tariff classification purposes, each of the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the 32-page printed book of illustrations. Accordingly,

CBP rationale

the applicable subheading for all of the kits will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books.

Full text

NY K86570 June 22, 2004 CLA-2-49:RR:NC:SP:234 K86570 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Michelle Pankan The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of children’s pencil drawing kits from China. Dear Ms. Pankan: In your letter dated May 27, 2004, you requested a tariff classification ruling. Three samples were submitted for our examination. “The World Around You Drawing Kit” (Item #480780) is a retail blister pack containing a 20-page spiral-bound blank sketchbook, 1 drawing pencil, 6 colored pencils, a small handheld pencil sharpener, an eraser, and a 32-page staple-bound printed book entitled “How to Draw the World Around You.” The latter is printed with numerous line drawings in progressive sequences that illustrate how the user can sketch various objects by employing a step-by-step approach. The packaging indicates that the kit is intended for children aged 5 and up. The “Animals Drawing Kit” (Item #480800) is basically the same group of items, except that the theme of the printed book is how to draw animals. The “People Drawing Kit” (Item #480810) is also the same, except that the theme of the printed book is how to draw people. For tariff classification purposes, each of the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the 32-page printed book of illustrations. Accordingly, the applicable subheading for all of the kits will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free. 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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