The tariff classification of a children’s coloring kit from China
Issued March 20, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
You submitted a sample designated as the “Designs to Color” kit for our examination. The sample will be returned to you as requested. The “Designs to Color” kit contains a 48 page, spiral-bound coloring book of pre-printed designs, 12 double-tipped colored pencils and 6 double-tipped felt markers. The items are put up for retail in a hardbound slipcase designed to look like a “book”. When opened the pencils and markers are packaged in a plastic tray glued to the left side of the “book” and the spiral bound coloring book is glued to the right side of the “book”. For tariff classification purposes, the pre-printed coloring book and writing instruments will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the coloring book which provides a focal point for the coloring activity.
CBP rationale
The applicable subheading for the “Designs to Color” kit 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
N052458 March 20, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Wai AuYoung A.C.T. Logistics 154-09 146th, 3rd Floor Jamaica, NY 11434 RE: The tariff classification of a children’s coloring kit from China Dear Mr. AuYoung: In your letter dated February 18, 2009, you requested a tariff classification ruling. You submitted a sample designated as the “Designs to Color” kit for our examination. The sample will be returned to you as requested. The “Designs to Color” kit contains a 48 page, spiral-bound coloring book of pre-printed designs, 12 double-tipped colored pencils and 6 double-tipped felt markers. The items are put up for retail in a hardbound slipcase designed to look like a “book”. When opened the pencils and markers are packaged in a plastic tray glued to the left side of the “book” and the spiral bound coloring book is glued to the right side of the “book”. For tariff classification purposes, the pre-printed coloring book and writing instruments will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the coloring book which provides a focal point for the coloring activity. The applicable subheading for the “Designs to Color” kit 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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