CBP Ruling N025997 — The tariff classification of an activity set from China

Tariff classification

Headings: 4903

Product description

You submitted a sample designated as the Disney Hannah Montana Locker Activity Set which will be returned to you as requested. The set will be packaged ready for retail sale in a cardboard box. The set includes the following items: Forty page activity book Ten plastic locker buttons Five adhesive magnet strips Six sheets of graphic artwork Six mini markers Four foil sticker sheets Two glitter glue tubes One plastic scissor An instruction sheet The activity book incorporates an interior metal designed cover to display the personalized buttons which will be attached with an adhesive magnet strip placed on the back of the button. The book includes creative ideas and activities to decorate and create personalized buttons using the above mentioned items included with the set, as well as, several pages to draw, write and color. The kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the forty page spiral activity book which serves as the focal point for the drawing, coloring and decorating activities.

CBP rationale

The applicable subheading for the Locker Activity Set 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

N025997 May 7, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of an activity set from China Dear Ms. Wierbicki: In your letter dated April 10, 2008, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation of Hauppauge, New York. You submitted a sample designated as the Disney Hannah Montana Locker Activity Set which will be returned to you as requested. The set will be packaged ready for retail sale in a cardboard box. The set includes the following items: Forty page activity book Ten plastic locker buttons Five adhesive magnet strips Six sheets of graphic artwork Six mini markers Four foil sticker sheets Two glitter glue tubes One plastic scissor An instruction sheet The activity book incorporates an interior metal designed cover to display the personalized buttons which will be attached with an adhesive magnet strip placed on the back of the button. The book includes creative ideas and activities to decorate and create personalized buttons using the above mentioned items included with the set, as well as, several pages to draw, write and color. The kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the forty page spiral activity book which serves as the focal point for the drawing, coloring and decorating activities. The applicable subheading for the Locker Activity Set 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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