CBP Ruling N050758 — The tariff classification of a children’s coloring set from China

Tariff classification

Headings: 4911

Product description

You submitted a sample designated #04-5184, “Little EinsteinsTm ReColoritz” kit for our examination. The kit will be returned as you requested. The coloring set contains: 9 - reusable, erasable (2 sided) coloring pages 6 - non-toxic washable markers 1 - blank page (for your own creations) 1 - 2” x 2” eraser sponge 1 - built-in pop-out frame The set is put up for retail sale in a paperboard folder which has pop-out closures to store the markers and eraser on the left hand side and the reusable coloring pages slipped into a pocket on the right hand side. There is a back panel that can be used as a display frame for finished drawings. The washable markers allow the user to create, color and recolor pictures on the plastic coated, erasable pages that can be wiped clean of unwanted colors with the 2” x 2” sponge when wet. The sets are available for ages 3+ in other sets of Disney characters. For tariff classification purposes, the kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the reusable coloring pages which serve as the focal point for the drawing and coloring activity.

CBP rationale

The applicable subheading for the coloring set will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter.

Full text

N050758 February 26, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Judith M. Walter Crayola LLC 1100 Church Lane Easton, PA 18040 RE: The tariff classification of a children’s coloring set from China Dear Ms. Walter: In your letter dated January 15, 2009, you requested a tariff classification ruling. You submitted a sample designated #04-5184, “Little EinsteinsTm ReColoritz” kit for our examination. The kit will be returned as you requested. The coloring set contains: 9 - reusable, erasable (2 sided) coloring pages 6 - non-toxic washable markers 1 - blank page (for your own creations) 1 - 2” x 2” eraser sponge 1 - built-in pop-out frame The set is put up for retail sale in a paperboard folder which has pop-out closures to store the markers and eraser on the left hand side and the reusable coloring pages slipped into a pocket on the right hand side. There is a back panel that can be used as a display frame for finished drawings. The washable markers allow the user to create, color and recolor pictures on the plastic coated, erasable pages that can be wiped clean of unwanted colors with the 2” x 2” sponge when wet. The sets are available for ages 3+ in other sets of Disney characters. For tariff classification purposes, the kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the reusable coloring pages which serve as the focal point for the drawing and coloring activity. The applicable subheading for the coloring set will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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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