The tariff classification of a child’s card-decorating activity kit from China.

NY M82264 May 19, 2006 CLA-2-48:RR:NC:SP:234 M82264 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a child’s card-decorating activity kit from China. Dear Mr. Maher: In your letter dated April 4, 2006, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as a Scrapfabulous “My Designer Cards” kit (Item # 5835) was submitted for our examination and is being returned to you as requested. Designed to allow a child to make personalized greeting cards, the kit consists of ten unfinished cards accompanied by a number of items to be used in decorating and presenting them. All of the goods are packed together in a printed paperboard retail display box. Five of the cards are scored, folded sheets of paperboard, 5” x 7” in closed condition, with a blank interior. The exterior, which appears to be coated, is printed with a repetitive design, and the front panel incorporates a large, decoratively shaped cutout. The other five cards are smaller (2” x 3” when closed) and do not incorporate cutouts. The accompanying items are as follows: 5 paper envelopes that will accommodate the large cards, 3 gel pens, a small bag of “3-D embellishments” (bits of plastic foam, etc.), assorted printed paper stickers, a small bag of “star confetti,” a “journaling template” (plastic stencil cut with alphabet letters and numerals), a glue stick, a short length of multicolored cord, and an instruction sheet. 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 large paperboard cards, which provide a focal point for the suggested activity. The applicable subheading for the complete # 5835 Scrapfabulous “My Designer Cards” kit will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of coated 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 HTSUS 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