N091638 N0 Ruling Active

The tariff classification of coloring activity kits from China

Issued January 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.8000

Headings: 4911

Product description

You requested a ruling on the RainbowBrush® Assortment Kit, Style 13727. You submitted three samples for our examination which will be returned to you as requested. The subject samples are identified as RainbowBrush® Butterfly Princess, RainbowBrush® Rainforest, and RainbowBrush® Dinosaurs.

CBP rationale

Corporation 3333 Beverly Road A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of coloring activity kits from China Dear Ms. Balderas: In your letter dated January 14, 2010, you requested a tariff classification ruling. You requested a ruling on the RainbowBrush® Assortment Kit, Style 13727. You submitted three samples for our examination which will be returned to you as requested. The subject samples are identified as RainbowBrush® Butterfly Princess, RainbowBrush® Rainforest, and RainbowBrush® Dinosaurs. You state in your letter that all three samples are identical with the exception of the coloring designs in the themes identified above. Each kit contains the following items: 4 RainbowBrush® markers (red, yellow, green and blue) 10 black and white posters 1 black and white sticker sheet 1 stencil sheet Step-by-Step Instructions The kits are packaged in a flat, paperboard envelope style container for retail sale. For tariff classification purposes, the kits will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the poster designs which serve as the focal point for the coloring activity. The applicable subheading for the coloring activity kits 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/.

Full text

N091638 January 26, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Alicia Balderas Sears Holding Corporation 3333 Beverly Road A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of coloring activity kits from China Dear Ms. Balderas: In your letter dated January 14, 2010, you requested a tariff classification ruling. You requested a ruling on the RainbowBrush® Assortment Kit, Style 13727. You submitted three samples for our examination which will be returned to you as requested. The subject samples are identified as RainbowBrush® Butterfly Princess, RainbowBrush® Rainforest, and RainbowBrush® Dinosaurs. You state in your letter that all three samples are identical with the exception of the coloring designs in the themes identified above. Each kit contains the following items: 4 RainbowBrush® markers (red, yellow, green and blue) 10 black and white posters 1 black and white sticker sheet 1 stencil sheet Step-by-Step Instructions The kits are packaged in a flat, paperboard envelope style container for retail sale. For tariff classification purposes, the kits will be classified as "goods put up in sets for retail sale" whose essential character is imparted by the poster designs which serve as the focal point for the coloring activity. The applicable subheading for the coloring activity kits 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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