The tariff classification of a 3D activity set from China

N021238 January 18, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a 3D activity set from China Dear Mr. Morse: In your letter dated December 27, 2007, on behalf of Meijer Distribution, you requested a tariff classification ruling. The submitted sample is identified as a 3D Activity set, item# 03-5034. This item consists of 8 pieces of dual-ended sidewalk chalk of various colors, one container filled with green sidewalk paint, one paint brush, four plastic stencils, in the shape of one each of the following animals; elephant, lizard, toucan and monkey; one pair of plastic 3D glasses, and one instruction booklet. As you requested, the sample will be returned to you. This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. Most of the activity will be performed using the multi color chalk. Finishing touches will be added using the green paint. The paint brush is an adjunct to the paint, providing the method in which to apply the paint. The stencils are options that can be used to trace outlines of forms that can be colored in, but they do not have to be used. In fact, the instruction booklet provides other artistic options that do not involve the stencils. The function of the 3D glasses is merely to create an added visual effect to the work that has been done with the chalk and the paint, when viewing through the glasses, and they do not have to be used either. Therefore, it is the opinion of this office that the chalk provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for item# 03-5034 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…writing or drawing chalks and tailors’ chalks: other: other. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division