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The tariff classification of an activity set from China
Issued December 9, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N083770 (December 9, 2009)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The sample is being returned as requested. It is contained in a molded case that has a paperboard label that describes it as “2500 Activities!” Included are 8 crayons, 6 markers, activity books, calendar pages, sticker sheets, greeting cards, posters, paper dolls and clothes, bookmarks and coloring books. The theme of the “Cra-Z-Art” activity set is coloring using crayons or markers. The above-described merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the coloring books.
CBP rationale
The applicable subheading for Item # 18506 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
N083770 December 9, 2009 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of an activity set from China Dear Mr. Morse: In your letter dated November 3, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling. A sample of an activity set “Cra-Z-Art” (Item # 18506) was submitted for our review. The sample is being returned as requested. It is contained in a molded case that has a paperboard label that describes it as “2500 Activities!” Included are 8 crayons, 6 markers, activity books, calendar pages, sticker sheets, greeting cards, posters, paper dolls and clothes, bookmarks and coloring books. The theme of the “Cra-Z-Art” activity set is coloring using crayons or markers. The above-described merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the coloring books. The applicable subheading for Item # 18506 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 A. Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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