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The tariff classification of a child’s "writing kit," consisting of a workbook with accessories, from China.
Issued July 7, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L85721 (July 7, 2005)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The kit consists of several items put up together for sale in a bi-fold retail box made of printed paperboard. The main component is a workbook consisting of numerous spiral-bound, coated-paper pages printed essentially with pictures that have complementary text encouraging the user to complete various writing and related exercises. The workbook also provides suggestions on how the accompanying accessories can be used in that activity. The accessories are: a wipe-off marker, a sheet of die-cut paper stickers, 6 printed postcards, 12 small sheets of design-printed writing paper, and 6 paper envelopes. 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 workbook, which provides a focal point for the intended activity. Accordingly,
CBP rationale
the applicable subheading for the complete “Now I’m Reading Writing Kit” 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 L85721 July 7, 2005 CLA-2-49:RR:NC:SP:234 L85721 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Jean Hillan Innovative Kids 18 Ann Street Norwalk, CT 06854 RE: The tariff classification of a child’s “writing kit,” consisting of a workbook with accessories, from China. Dear Ms. Hillan: In your letter dated June 10, 2005, you requested a tariff classification ruling. A sample identified as a “Now I’m Reading Writing Kit,” designed for children aged 4-7, was submitted for our examination and is being returned to you as requested. The kit consists of several items put up together for sale in a bi-fold retail box made of printed paperboard. The main component is a workbook consisting of numerous spiral-bound, coated-paper pages printed essentially with pictures that have complementary text encouraging the user to complete various writing and related exercises. The workbook also provides suggestions on how the accompanying accessories can be used in that activity. The accessories are: a wipe-off marker, a sheet of die-cut paper stickers, 6 printed postcards, 12 small sheets of design-printed writing paper, and 6 paper envelopes. 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 workbook, which provides a focal point for the intended activity. Accordingly, the applicable subheading for the complete “Now I’m Reading Writing Kit” 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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The tariff classification of coloring kits from China
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