CBP Ruling N219586 — The tariff classification of an activity set from China

Tariff classification

Headings: 4823

Product description

The ruling was requested on item number 9015932, identified as the “Dress up Models Super Set”, “Sparkle Foilz Activity Set”. The activity set includes eight fashion posters, eighteen color sheets of foil, sixteen picture stands and one wooden tool (stick). The fashion posters are die-cut, lithographically printed pictures adhered to a paperboard backing with a sticky coating. The poster paper is die-cut throughout sections of the printed picture to outline parts of the pictures on the tacky paperboard backing. When the die-cut strips are removed from these areas the user places the colored foil sheets, color side up, firmly over the sticky coating on the paperboard to rub the color from the foil sheet onto the sticky surface with the wooden tool. When the entire die-cut poster sheet is removed from the sticky paperboard the user recreates a sparkle look of the fashion model designs with the added foil colors on the sticky paperboard once the design is finished. The finished posters are then placed in the paperboard stands for display. The activity set is geared toward ages 8 and up. The items are “packaged together for retail sale” in a paperboard box. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the die-cut posters and sticky paperboard. The submitted sample will be returned as you requested.

CBP rationale

The applicable subheading for the “Dress Up Models Super Set” “Sparkle Foilz Activity Set” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.

Full text

N219586 June 29, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Lorianne Aldinger Rite Aid P. O. 3165 Harrisburg, PA 17105 RE: The tariff classification of an activity set from China Dear Ms. Aldinger: In your letter dated May 24, 2012, you requested a tariff classification ruling. The ruling was requested on item number 9015932, identified as the “Dress up Models Super Set”, “Sparkle Foilz Activity Set”. The activity set includes eight fashion posters, eighteen color sheets of foil, sixteen picture stands and one wooden tool (stick). The fashion posters are die-cut, lithographically printed pictures adhered to a paperboard backing with a sticky coating. The poster paper is die-cut throughout sections of the printed picture to outline parts of the pictures on the tacky paperboard backing. When the die-cut strips are removed from these areas the user places the colored foil sheets, color side up, firmly over the sticky coating on the paperboard to rub the color from the foil sheet onto the sticky surface with the wooden tool. When the entire die-cut poster sheet is removed from the sticky paperboard the user recreates a sparkle look of the fashion model designs with the added foil colors on the sticky paperboard once the design is finished. The finished posters are then placed in the paperboard stands for display. The activity set is geared toward ages 8 and up. The items are “packaged together for retail sale” in a paperboard box. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the die-cut posters and sticky paperboard. The submitted sample will be returned as you requested. The applicable subheading for the “Dress Up Models Super Set” “Sparkle Foilz Activity Set” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. 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

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