The tariff classification of a child’s activity kit from China.
Issued August 28, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
A sample identified as a “Creative Activity Set” (item # 48569) was submitted. It consists of several items intended to encourage a child to engage in coloring, drawing or decorating. The items that make up the activity set are a 13” X 10” molded plastic storage case, 6 glitter glue tubes, 24 crayons, 12 colored pencils, five sheets of stickers to be colored/decorated, a 12 page coloring book (8.5” X 11”) and 12 sheets of construction paper (9” x 12”). For tariff classification purposes, product 48569 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the coloring book which provides a focal point for the activity. According,
CBP rationale
the applicable subheading for the “Creative Activity Set” (48569) 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
N015137 August 28, 2007 CLA-2-49:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Ciprian Marinescu Schenker of Canada Ltd 35 St. Jacques Street Montreal, PQ H2Y 1K9 RE: The tariff classification of a child’s activity kit from China. Dear Mr. Marinescu: In your letter dated July 30, 2007, you requested a tariff classification ruling on behalf of Mega Brands America, Inc. The sample which you submitted is being retained by this office. A sample identified as a “Creative Activity Set” (item # 48569) was submitted. It consists of several items intended to encourage a child to engage in coloring, drawing or decorating. The items that make up the activity set are a 13” X 10” molded plastic storage case, 6 glitter glue tubes, 24 crayons, 12 colored pencils, five sheets of stickers to be colored/decorated, a 12 page coloring book (8.5” X 11”) and 12 sheets of construction paper (9” x 12”). For tariff classification purposes, product 48569 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the coloring book which provides a focal point for the activity. According, the applicable subheading for the “Creative Activity Set” (48569) 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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