CBP Ruling N009400 — The tariff classification of an activity kit from China.

Tariff classification

Headings: 4903

Product description

The kit consists of a binder-like holder with a plastic handle and a hook-and-loop closure, six marker pens, nine pencils, four mechanical crayons, a pencil sharpener, an eraser, and an activity book. The activity kit has twenty-five coated paperboard pages spiral-bound together along one edge. The book‘s printing consists of various shapes (i.e. circles, squares, composite shapes, etc.) with captions above giving instructions for coloring. The opened book measures 9-5/8 inches high x 17 inches wide. It appears that the book is intended to help guide the child in the first steps of his/her primary education, and that the pictures form the principal interest and are not subsidiary to the text. The kit will be classified as a set put up for retail sale with the essential character imparted by the picture book.

CBP rationale

The applicable subheading for the “My Shapes Activity Kit” 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

N009400 May 8, 2007 CLA-2-49:RR:NC:SP:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Antoinette McKnight American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of an activity kit from China. Dear Ms. McKnight: In your letter dated April 2, 2007, on behalf of Loew Cornell Inc., you requested a tariff classification ruling. A sample entitled “My Shapes Activity Kit”, item number EC4, was submitted for our examination and is being returned to you as requested. The kit consists of a binder-like holder with a plastic handle and a hook-and-loop closure, six marker pens, nine pencils, four mechanical crayons, a pencil sharpener, an eraser, and an activity book. The activity kit has twenty-five coated paperboard pages spiral-bound together along one edge. The book‘s printing consists of various shapes (i.e. circles, squares, composite shapes, etc.) with captions above giving instructions for coloring. The opened book measures 9-5/8 inches high x 17 inches wide. It appears that the book is intended to help guide the child in the first steps of his/her primary education, and that the pictures form the principal interest and are not subsidiary to the text. The kit will be classified as a set put up for retail sale with the essential character imparted by the picture book. The applicable subheading for the “My Shapes Activity Kit” 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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