The tariff classification of an activity kit from China
Issued January 14, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4805.40.0000
Headings: 4805
Product description
The sample will be returned as requested. The ruling was requested on an activity kit, Rainbow Brush Color blend, #13715. The activity kit contains the following items: 50 color blend sheets (6” x 6”) 5 Rainbow Brush markers 1 Spray bottle 10 pipe cleaners 5 markers 10 cardboard frames (8” x 8”) 1 white glue (10.5 ml or 0.35 fl oz.) The kit is designed to engage the user in a variety of activities which includes connecting the Rainbow Brush marker to draw on the color blend sheets and using the spray bottle to blend the colors. The user can make craft items and display them using the frames provided after they have been colored and decorated. The kit is packaged in a cardboard box for retail sale. It will be considered a set for tariff purposes and the blend sheets will impart the essential character.
CBP rationale
The applicable subheading for the activity kit will be 4805.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: Filter paper and paperboard.
Full text
N088041 January 14, 2010 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4805.40.0000 Mr. Kevin Maher C-Air Customhouse Broker 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an activity kit from China Dear Mr. Maher: In your letter dated December 11, 2009, you requested a tariff classification ruling on behalf of your client La Rose Industries/ Cra-Z-Art. The sample will be returned as requested. The ruling was requested on an activity kit, Rainbow Brush Color blend, #13715. The activity kit contains the following items: 50 color blend sheets (6” x 6”) 5 Rainbow Brush markers 1 Spray bottle 10 pipe cleaners 5 markers 10 cardboard frames (8” x 8”) 1 white glue (10.5 ml or 0.35 fl oz.) The kit is designed to engage the user in a variety of activities which includes connecting the Rainbow Brush marker to draw on the color blend sheets and using the spray bottle to blend the colors. The user can make craft items and display them using the frames provided after they have been colored and decorated. The kit is packaged in a cardboard box for retail sale. It will be considered a set for tariff purposes and the blend sheets will impart the essential character. The applicable subheading for the activity kit will be 4805.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: Filter paper and paperboard. 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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