The tariff classification of “Fun on the Go Activity Kit”, Item# 917643, from China.

N237358 February 11, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Heather Creegan CVS On-site Import Client Liaison Barthco International, division of OHL Woonsocket, RI 02895 RE: The tariff classification of “Fun on the Go Activity Kit”, Item# 917643, from China. Dear Ms. Creegan: In your letter dated January 4, 2013 you requested a tariff classification ruling. Three “Fun on the Go Activity Kit” samples were submitted for our review, including styles Barbie, Minnie Mouse and Disney Princess (Ariel). The items are put up together for retail sale in a plastic container that has a handle on the top and a latch on the side. The samples will be retained for training purposes. Each kit includes the following items: Twenty 6 5/8’ x 3 5/8” sheets of paper printed with black-and-white words and line drawings suitable for coloring. Four felt-tipped markers in colors pink, yellow, blue and purple. Three 4” x 3” sheets of die-cut, pressure-sensitive paper stickers printed with pictures that can be placed on the above-described “coloring sheets.” 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. It is the determination of this office that the component of the “Fun on the Go Activity Kit” that affords the article its essential character is the paper “coloring sheets”. The applicable subheading for the “Fun on the Go Activity Kits”, will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: 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