CBP Ruling L87544 — The tariff classification of a child’s coloring book with a crayon, from China.

Tariff classification

Headings: 4903

Product description

It consists of a retail blister pack containing a small, spiral-bound coloring book together with a crayon. The book is made up of several plastic-coated “dry-erase” paper leaves printed with incomplete cartoon-style drawings accompanied by captions prompting the user to finish them. The accompanying crayon can be used for this purpose. The last page of the book incorporates a mirror that appears to consist of a sheet of metallized plastic film affixed to the surface. The submitted “Super Silly” version is said to be one of three styles apparently offered under the same item number and known collectively as the “Dora Notebook Assortment.” The other two styles, known respectively as “Fairytale Notebook” and “Dora Star Catching Notebook,” are assumed to be essentially the same as the submitted sample. The above-described merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the coloring books. Accordingly,

CBP rationale

the applicable subheading for the # 920258 coloring book/crayon sets 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 L87544 September 30, 2005 CLA-2-49:RR:NC:SP:234 L87544 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a child’s coloring book with a crayon, from China. Dear Ms. Aldinger: In your letter dated September 6, 2005, you requested a tariff classification ruling. A sample identified as a “Dora the Explorer Super Silly Notebook” (Item # 920258) was submitted for our examination and is being returned to you as requested. It consists of a retail blister pack containing a small, spiral-bound coloring book together with a crayon. The book is made up of several plastic-coated “dry-erase” paper leaves printed with incomplete cartoon-style drawings accompanied by captions prompting the user to finish them. The accompanying crayon can be used for this purpose. The last page of the book incorporates a mirror that appears to consist of a sheet of metallized plastic film affixed to the surface. The submitted “Super Silly” version is said to be one of three styles apparently offered under the same item number and known collectively as the “Dora Notebook Assortment.” The other two styles, known respectively as “Fairytale Notebook” and “Dora Star Catching Notebook,” are assumed to be essentially the same as the submitted sample. The above-described merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the coloring books. Accordingly, the applicable subheading for the # 920258 coloring book/crayon sets 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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