The tariff classification of an art set from China

N130335 November 26, 2010 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Mahir Akarsu BJ’s Wholesale Club, Inc. One Mercer Road Natick, MA 01760 RE: The tariff classification of an art set from China Dear Mr. Akarsu: In your letter dated October 29, 2010 you requested a tariff classification ruling. You submitted an electronic ruling for an art set designated as vendor item number 2023. You state in your request that the set contains the following items: 1 Activity Book 24 Sticker Rolls 4 Foam Stamps 10 Mini Crayons 1 Ink Pad 9 Markers 2 Paint Brushes 1 Paint Tray w/Dry Paint Cakes 4 Foam Die Cut Stamps 8 Crayons These items are put up as a set for retail sale. After reviewing the pictures and the cost breakdown of each component of the retail set it is the opinion of this office that the item meets the definition of a set as stated in the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States. It is the opinion of this office that the activity book (sketch pad) gives the art set its essential character as defined in GRI 3(b). The applicable subheading for the art set will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles. 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