The tariff classification of a child’s coloring set composed of flocked paper stickers accompanied by marking pens, from China.
Issued September 14, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6600
Headings: 4823
Product description
It is a retail package containing 25 “velvet stickers” and 4 felt-tipped markers in assorted colors. Each “velvet sticker” is a small, pressure-sensitive sheet of white paper bearing a picture or design formed by black flock affixed to selected portions of the surface. The white, unflocked areas are to be colored by the consumer using the pens provided. For tariff classification purposes, the above-described product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paper stickers. Accordingly,
CBP rationale
the applicable subheading for the complete “Velvet Stickers Coloring Set” 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.
Full text
NY M86197 September 14, 2006 CLA-2-48:RR:NC:SP:234 M86197 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a child’s coloring set composed of flocked paper stickers accompanied by marking pens, from China. Dear Mr. Crago: In your letter dated August 21, 2006, you requested a tariff classification ruling. A sample identified as a “Velvet Stickers Coloring Set,” item # A068KA00122H (CPA5001), was submitted for our examination and is being returned to you as requested. It is a retail package containing 25 “velvet stickers” and 4 felt-tipped markers in assorted colors. Each “velvet sticker” is a small, pressure-sensitive sheet of white paper bearing a picture or design formed by black flock affixed to selected portions of the surface. The white, unflocked areas are to be colored by the consumer using the pens provided. For tariff classification purposes, the above-described product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paper stickers. Accordingly, the applicable subheading for the complete “Velvet Stickers Coloring Set” 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
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