The tariff classification of a fuzzy poster coloring set from China

N006702 March 9, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Ciprian Marinescu Schenker of Canada Ltd. 35 St Jacques Street Montreal, Quebec H2Y 1K9 Canada RE: The tariff classification of a fuzzy poster coloring set from China Dear Mr. Marinescu: In your letter, which was received in our office on February 9, 2007, you requested a tariff classification ruling. The request was made on behalf of your customer, Mega Brands Inc. A sample of the product to be classified was submitted directly by Mega Brands and will be retained for reference. The product is a child’s coloring activity set, labeled “Bratz (© MGA) Deluxe Fuzzy Set”, item # C4648. The set consists of the following articles: a giant 12” x 15” fuzzy poster, a large 11” x 11” fuzzy poster, two 6” x 9” fuzzy posters, one 4” x 6” fuzzy poster, one 7-3/4” x 4” fuzzy door hanger and six assorted colored markers. The fuzzy posters are white sheets of paper partially coated with purple flock so as to form pictures. The door hanger is a similarly coated sheet of paper with an additional cutout for a doorknob. The markers are included for the purpose of coloring the white areas of the fuzzy paper articles. All of the components of the set are put up together for retail sale in a printed paperboard display box and are intended to be used together for one activity. They are classifiable together as “goods put up in sets for retail sale” under the component that imparts the essential character. The essential character of this set is imparted by the fuzzy paper articles. The applicable subheading for the “Bratz (© MGA) Deluxe Fuzzy Set”, item # C4648, will be 4823.90.6700, 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