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N003300 N0 Ruling Active

The tariff classification of Diego Colorblast Creation Case-TRU Item # 769085, from China

Issued November 29, 2006 by U.S. Customs and Border Protection.

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N0 N003300 (November 29, 2006)

Tariff classification

HTS codes: 4903.00.0000

Headings: 4903

Product description

The article is a plastic box with lid, measuring about 11” x 10” x 2”, containing an assortment of printed paper articles, to be colored in by the child/user, with two (2) enclosed markers, in the activity of recreational coloring. It will be treated for tariff purposes as “goods put up in sets for retail sale”, taking its classification and rate of duty from that component of the set which gives the set its essential character. That component is the “Animal Photo Album”, described as “coloring pad” in the list of contents appearing on the box, and in your letter.

Full text

N003300 November 29, 2006 CLA-2-49:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of Diego Colorblast Creation Case-TRU Item # 769085, from China Dear Ms. Ford: In your letter dated November 9, 2006, you requested a tariff classification ruling for the referenced article. A sample was provided, which will be returned, as requested. The article is a plastic box with lid, measuring about 11” x 10” x 2”, containing an assortment of printed paper articles, to be colored in by the child/user, with two (2) enclosed markers, in the activity of recreational coloring. It will be treated for tariff purposes as “goods put up in sets for retail sale”, taking its classification and rate of duty from that component of the set which gives the set its essential character. That component is the “Animal Photo Album”, described as “coloring pad” in the list of contents appearing on the box, and in your letter. The applicable subheading for the Diego Colorblast Creation Case, as described, 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. 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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