The tariff classification of an activity kit from China
Issued January 14, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.99.8000
Headings: 4911
Product description
The ruling was requested on an activity kit, RainbowBrush® Rainforest, #13721. The activity kit contains the following items: 4 RainbowBrush® Markers 10 black and white posters (10” x 17”) 1 black and white sticker sheet (6” x 9”) 1 stencil sheet (6” x 9”) The kit engages the user in the activities of coloring and drawing using the markers that can be interlocked to produce more than one color with one stroke. The coloring activity can be done using the pre-printed posters and stickers. The stencils can be used to either color or draw using the markers. The kit is packaged in a paperboard flat envelope style container for retail sale. The kit will be considered a set for tariff purposes and the black and white posters provide the essential character.
CBP rationale
The applicable subheading for the activity kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter.
Full text
N088145 January 14, 2010 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Kevin Maher C-Air Customhouse Brokers 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 on behalf of your client La Rose Industries/Cra-Z-Art, you requested a tariff classification ruling. The ruling was requested on an activity kit, RainbowBrush® Rainforest, #13721. The activity kit contains the following items: 4 RainbowBrush® Markers 10 black and white posters (10” x 17”) 1 black and white sticker sheet (6” x 9”) 1 stencil sheet (6” x 9”) The kit engages the user in the activities of coloring and drawing using the markers that can be interlocked to produce more than one color with one stroke. The coloring activity can be done using the pre-printed posters and stickers. The stencils can be used to either color or draw using the markers. The kit is packaged in a paperboard flat envelope style container for retail sale. The kit will be considered a set for tariff purposes and the black and white posters provide the essential character. The applicable subheading for the activity kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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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