10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a "Learn to Draw! Animals" kit from China
Issued January 25, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N021577 (January 25, 2008)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The kit consists of a thirty-two page instruction booklet, a twenty page sketch book, six colored pencils, one drawing pencil, one pencil sharpener, and one eraser. The instruction booklet contains easy to use, step-by-step guidelines on drawing thirty-two characters using simple shapes and lines. The sketch pad is a spiral pad bound between two paperboard covers that allows space for the cover to be personalized with your name and an illustration. The pencils, sharpener and eraser included with the books help budding artists to create illustrations in four detailed steps. For tariff classification purposes, the drawing kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed instruction booklet.
CBP rationale
The applicable subheading for the “Learn to Draw! Animals” kit will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing and coloring books.
Full text
N021577 January 25, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a “Learn to Draw! Animals” kit from China Dear Ms. Freese: In your letter dated January 3, 2008, you requested a tariff classification ruling. A sample was submitted of the “Learn to Draw! Animals” kit, Item #484801, for our examination. The kit consists of a thirty-two page instruction booklet, a twenty page sketch book, six colored pencils, one drawing pencil, one pencil sharpener, and one eraser. The instruction booklet contains easy to use, step-by-step guidelines on drawing thirty-two characters using simple shapes and lines. The sketch pad is a spiral pad bound between two paperboard covers that allows space for the cover to be personalized with your name and an illustration. The pencils, sharpener and eraser included with the books help budding artists to create illustrations in four detailed steps. For tariff classification purposes, the drawing kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed instruction booklet. The applicable subheading for the “Learn to Draw! Animals” kit will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing and 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
More rulings on the same tariff codes
The tariff classification of children’s soft books from China
The tariff classification of children’s books from China
The tariff classification of adult’s and children’s books from China
The tariff classification of books from China
The tariff classification of a drawing activity kit from China
The tariff classification of children’s books from China
The tariff classification of children’s books from China
The tariff classification of coloring books with crayons from China
The tariff classification of coloring books from Malaysia
The tariff classification of coloring kits from China
Follow N021577
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.