The tariff classification of an activity set from China
Issued March 18, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The activity art set contains the following items: 8 crayons 6 washable markers 8 black and white sticker sheets 2-32 page activity books 2-80 page coloring books 12 color-in calendar pages 2 Cut-out dolls and clothes 63 color-in greeting cards 21 color-in bookmarks 2 color-in posters The activity art set enables the user to use the crayons and washable markers along with coloring and activity books, stickers, printed sheets and posters of drawings, games, greeting cards, and cut-out dolls and clothes. The items are “put for retail sale” in a paperboard box which is printed with instructions on the back of the box. It will be considered a set for tariff purposes and the essential character is imparted by the coloring books and coloring activity.
CBP rationale
The applicable subheading for the activity set 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
N094747 March 18, 2010 CLA-2-49:OT:RR:NC:2.234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an activity set from China Dear Mr. Maher: In your letter dated February 12, 2010, you requested a tariff classification ruling. The ruling was requested on item #12416, Cra-Z-ArtTM, 600 Activities. As sample of the kit was submitted for our examination and will be returned to you as requested. The activity art set contains the following items: 8 crayons 6 washable markers 8 black and white sticker sheets 2-32 page activity books 2-80 page coloring books 12 color-in calendar pages 2 Cut-out dolls and clothes 63 color-in greeting cards 21 color-in bookmarks 2 color-in posters The activity art set enables the user to use the crayons and washable markers along with coloring and activity books, stickers, printed sheets and posters of drawings, games, greeting cards, and cut-out dolls and clothes. The items are “put for retail sale” in a paperboard box which is printed with instructions on the back of the box. It will be considered a set for tariff purposes and the essential character is imparted by the coloring books and coloring activity. The applicable subheading for the activity set 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 Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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