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The tariff classification of a child’s coloring book packaged with glitter glue, from China.
Issued March 14, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80944 (March 14, 2006)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The book contains 32 pages printed with a series of captioned black-and-white pictures meant to be colored by the user. The captioned pictures illustrate episodes representing the activities of a mouse (“Angelina”) and her friend during a particular day. Glued to the book’s front cover is a blister pack containing three tubes of glitter glue, which can be used to color/decorate the pages. For tariff classification purposes, the book and its accompanying tubes of glitter glue will be regarded as “goods put up in sets for retail sale.” The essential character of the set is imparted by the book, which contributes the chief value and provides a focal point for the intended activity. Accordingly,
CBP rationale
the applicable subheading for the complete “Angelina Ballerina: A Really-Truly Special Day!” book/glitter-glue set will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing or coloring books.
Full text
NY M80944 March 14, 2006 CLA-2-49:RR:NC:SP:234 M80944 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Nancy A. Dominioni Penguin Group (USA) Inc. 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a child’s coloring book packaged with glitter glue, from China. Dear Ms. Dominioni: In your letter dated February 28, 2006, you requested a tariff classification ruling. A sample of a child’s 8½” x 11” paper-covered staple-bound book entitled “Angelina Ballerina: A Really-Truly Special Day!” was submitted for our examination and is being returned to you as requested. The book contains 32 pages printed with a series of captioned black-and-white pictures meant to be colored by the user. The captioned pictures illustrate episodes representing the activities of a mouse (“Angelina”) and her friend during a particular day. Glued to the book’s front cover is a blister pack containing three tubes of glitter glue, which can be used to color/decorate the pages. For tariff classification purposes, the book and its accompanying tubes of glitter glue will be regarded as “goods put up in sets for retail sale.” The essential character of the set is imparted by the book, which contributes the chief value and provides a focal point for the intended activity. Accordingly, the applicable subheading for the complete “Angelina Ballerina: A Really-Truly Special Day!” book/glitter-glue set will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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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