CBP Ruling L89042 — The tariff classification of a child’s 3-D paper art kit from China.

Tariff classification

Headings: 4823

Product description

It consists of six 11¾” x 15” sheets of thin paperboard, a 10-ml tube of glue and an illustrated instruction sheet packed together in a retail display box. The paperboard sheets incorporate numerous die-cut punch-out shapes, each of which has been printed to depict a segment of a large ape’s body. The instruction sheet explains how the punch-outs can be folded and glued to each other to create a complete three-dimensional ape figure. The back of each punch-out bears printed numbers and letters to aid in assembly. Information on the packaging indicates that the “Paper Art 3-D” kit will be offered in a number of versions depicting various animals and suitable for different user “skill levels.” It appears, however, that all versions will consist of components having the same nature as those found in submitted sample. 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 paperboard punch-outs, which are the central components. Accordingly,

CBP rationale

the applicable subheading for the complete “Paper Art 3-D” kit will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard.

Full text

NY L89042 December 8, 2005 CLA-2-48:RR:NC:SP:234 L89042 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Maria F. Borges Hasbro, Inc. P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a child’s 3-D paper art kit from China. Dear Ms. Borges: In your letter dated November 9, 2005, you requested a tariff classification ruling. A sample identified as a “Paper Art 3-D” kit was submitted for our examination and is being returned to you as requested. It consists of six 11¾” x 15” sheets of thin paperboard, a 10-ml tube of glue and an illustrated instruction sheet packed together in a retail display box. The paperboard sheets incorporate numerous die-cut punch-out shapes, each of which has been printed to depict a segment of a large ape’s body. The instruction sheet explains how the punch-outs can be folded and glued to each other to create a complete three-dimensional ape figure. The back of each punch-out bears printed numbers and letters to aid in assembly. Information on the packaging indicates that the “Paper Art 3-D” kit will be offered in a number of versions depicting various animals and suitable for different user “skill levels.” It appears, however, that all versions will consist of components having the same nature as those found in submitted sample. 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 paperboard punch-outs, which are the central components. Accordingly, the applicable subheading for the complete “Paper Art 3-D” kit will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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