The tariff classification of scratch art kits from China

N206057 March 19, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 4823.90.6700 Mr. Christopher Rini Laufer Group International 20 Vesey Street, Suite 601 New York, NY 10007 RE: The tariff classification of scratch art kits from China Dear Mr. Rini: In your letter dated February 17, 2012, you requested a tariff classification ruling on behalf of your client, Melissa & Doug LLC. The ruling was requested on two items identified as “Scratch Magic Doodle” #5947 and “Scratch Magic Notes” #5945. Item #5947 is a two-piece scratch art kit that consists of a spiral bound book and a four inch wooden drawing stylus pointed on one end. The notebook contains sixteen black coated pages between rigid paperboard covers. The coated pages reveal two patterns, iridescent sparkle and rainbow colors, when the coating is scratched off with the wooden drawing stylus to make designs. The book measures approximately 5¼” squared and contains a see-thru blister pack container on the interior left hand side of the cover which holds the wooden drawing stylus. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the spiral bound book. Item #5945 is a two-piece scratch art kit which consists of 125 individual square sheets of rainbow color design-printed, black coated note paper and a four inch wooden drawing stylus pointed on one end. The individual sheets of coated paper measure approximately 3½ inches squared and are contained in a paperboard holder with the enclosed wooden stylus. The pointy wooden drawing stylus is used to scratch off the black coated paper to write and reveal messages in rainbow colors from beneath the coating. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the individual sheets of coated paper. The two samples submitted will be returned as you requested. The applicable subheading for the “Scratch Magic Doodle” will be 4820.10.2020, (HTSUS), which provides for “Memorandum pads, letter pads and similar articles”. The rate of duty will be Free. The applicable subheading for the “Scratch Magic Notes” will be 4823.90.6700, HTSUS, which provides for “Other articles (not enumerated) of coated paper or paperboard”. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division