CBP Ruling N065315 — The tariff classification of children’s activity set from China

Tariff classification

Headings: 4903

Product description

You submitted a sample of the “Disney Princess Storybook Stamper Fun!” Item 502256, for our examination. The activity book and stamp kit is designed from the “Disney” Princess theme. The set consists of 1 activity book, 1 pencil with a heart shaped eraser, 3 stampers, and 1 ink pad. The items are packaged together in a see thru acrylic plastic case. The activity book is a twenty page, spiral bound soft cover book that contains printed sheets of interactive princess stories for children age three and up. There are three foam character stamps, Cinderella (blue), Snow White (yellow), and Belle (green) to create pictures of the Disney Princesses when used in conjunction with the ink pad and activity book in the set. The kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the activity book which serves as the focal point for the activity.

CBP rationale

The applicable subheading for the children’s 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

N065315 July 6, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Mary Ackerland-Bell Walgreen Co. 304 Wilmot Road, MS #3291 Deerfield, IL 60015 RE: The tariff classification of children’s activity set from China Dear Ms. Ackerland-Bell: In your letter dated June 15, 2009, you requested a tariff classification ruling. You submitted a sample of the “Disney Princess Storybook Stamper Fun!” Item 502256, for our examination. The activity book and stamp kit is designed from the “Disney” Princess theme. The set consists of 1 activity book, 1 pencil with a heart shaped eraser, 3 stampers, and 1 ink pad. The items are packaged together in a see thru acrylic plastic case. The activity book is a twenty page, spiral bound soft cover book that contains printed sheets of interactive princess stories for children age three and up. There are three foam character stamps, Cinderella (blue), Snow White (yellow), and Belle (green) to create pictures of the Disney Princesses when used in conjunction with the ink pad and activity book in the set. The kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the activity book which serves as the focal point for the activity. The applicable subheading for the children’s 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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