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The tariff classification of a coloring set with markers from China.
Issued December 3, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N083395 (December 3, 2009)
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
The ruling was requested on the “ColorPunch! Castle” Children’s Activity Kit. The children’s activity kit is a retail package containing four 13” x 11” punch-out sheets with stands and 6 washable markers. The punch-outs and stands are constructed of heavy cardstock paper. The punch-out diagrams are a 5 inch tall 3-D castle, 6 princesses, a unicorn, a dragon and a horse-drawn carriage. The various shapes may be colored, punched out and assembled together to “build” the 3-D castle and figures. The kit is intended for ages 5 and up. The items are classified according to the material or component that gives them their essential character. The essential character of the subject item is imparted by the punch-out sheets of printed pictures.
CBP rationale
The applicable subheading for the coloring set with markers will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other.
Full text
N083395 December 3, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Donna L. Jensen Smead Manufacturing Company 600 Smead Boulevard Hastings, MN 55033-2219 RE: The tariff classification of a coloring set with markers from China. Dear Ms, Jensen: In your letter dated October 30, 2009 you requested a tariff classification ruling. The ruling was requested on the “ColorPunch! Castle” Children’s Activity Kit. The children’s activity kit is a retail package containing four 13” x 11” punch-out sheets with stands and 6 washable markers. The punch-outs and stands are constructed of heavy cardstock paper. The punch-out diagrams are a 5 inch tall 3-D castle, 6 princesses, a unicorn, a dragon and a horse-drawn carriage. The various shapes may be colored, punched out and assembled together to “build” the 3-D castle and figures. The kit is intended for ages 5 and up. The items are classified according to the material or component that gives them their essential character. The essential character of the subject item is imparted by the punch-out sheets of printed pictures. The applicable subheading for the coloring set with markers will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other. 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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