The tariff classification of 04-5076+GCP W/STICKS, WALL-E 08 from China

N050625 February 26, 2009 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Judith M. Walter Crayola LLC 1100 Church Lane Easton, PA 18044-0431 RE: The tariff classification of 04-5076+GCP W/STICKS, WALL-E 08 from China Dear Ms. Walter: In your letter dated January 16, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Two sets of unbound posters (20 pages 13 ½” x 19 ½”) packaged with Crayola Slick Stix, markers and Mix ‘Ems marker (two in one markers that can combine for color fusion) were submitted for our review. They are designed to be colored by children. They are packaged for retail sale as a set in a paper or paperboard holder designed as a “giant” binder with the “Slick Stix”, markers and Mix ‘Ems marker enclosed in a plastic container on the front of the binder. The unbound pages are held in place by four paperboard corners designed to keep the posters from falling out of the binder or being torn. You state in your request that this design is to allow easy coloring and display of finished artwork. The representative samples are Sleeping Beauty and Wall-E. For tariff classification purposes, 04-5076+GCP W/STICKS, WALL-E 08 will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the unbound pages which provides a focal point for the activity. The applicable subheading for 04-5076+GCP W/STICKS, WALL-E 08 will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, design and photographs: Printed not over 20 years at time of importation. 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