CBP Ruling N088147 — The tariff classification of a coloring kit from China

Tariff classification

Headings: 4911

Product description

The coloring kit contains the following items: 4 RainbowBrush® Markers 10 black and white posters (10” x 17”) 1 black and white sticker sheets (6” x 9”) 1 stencil sheet (6” x 9”) The kit engages the user in a coloring activity using butterfly princess themed posters, stickers and stencils. The coloring kit has four color markers in red, yellow, green and blue. The ten black and white posters feature butterfly princess drawings in various scenes for coloring. The paper sticker sheet contains four die-cut, adhesive black and white butterfly princess stickers on release paper. The paperboard stencil sheet contains several die-cut butterfly shapes and symbols. The items are “packaged for retail sale” in a paperboard box. The box is printed on the back with instructions to use the kit. For tariff purposes, the kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the printed black and white poster drawings which serves as the focal point for the coloring activity.

CBP rationale

The applicable subheading for the coloring kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter.

Full text

N088147 January 13, 2010 CLA-2-49:OT:RR:NC:2:234 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 a coloring 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 ruling was requested on the “RainbowBrush® Butterfly Princess”, #13722. A sample was submitted for our examination which will be returned to you as requested. The coloring kit contains the following items: 4 RainbowBrush® Markers 10 black and white posters (10” x 17”) 1 black and white sticker sheets (6” x 9”) 1 stencil sheet (6” x 9”) The kit engages the user in a coloring activity using butterfly princess themed posters, stickers and stencils. The coloring kit has four color markers in red, yellow, green and blue. The ten black and white posters feature butterfly princess drawings in various scenes for coloring. The paper sticker sheet contains four die-cut, adhesive black and white butterfly princess stickers on release paper. The paperboard stencil sheet contains several die-cut butterfly shapes and symbols. The items are “packaged for retail sale” in a paperboard box. The box is printed on the back with instructions to use the kit. For tariff purposes, the kit will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the printed black and white poster drawings which serves as the focal point for the coloring activity. The applicable subheading for the coloring 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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