The tariff classification of “Monster High Scrapbook Your Wall Kit”, Item# 271720, from China.

N238810 March 13, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Long Vu Walgreens Co. 304 Wilmont Rd, MS#3291 Deerfield, IL 60015 RE: The tariff classification of “Monster High Scrapbook Your Wall Kit”, Item# 271720, from China. Dear Mr. Vu: In your letter dated February 21, 2013, you requested a tariff classification ruling. The sample submitted, “Monster High Scrapbook Your Wall Kit”, consists of 4 paperboard scrapbook sheets, 2 paperboard picture frames, 12 plastic gem stickers, 1 metallic sticker sheet, 1 reusable sticker sheet, 1 glow in the dark sticker sheet, 1 glitter foam sticker sheet, 4 markers, and 1 glitter glue tube. The items are packaged together in a paperboard box for retail sale. It is designed to display and personalize favorite photos on wall. Your samples are returned as you requested. 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 components of the “Monster High Scrapbook Your Wall Kit”, that affords the article its essential character are the paperboard scrapbook sheets. The applicable subheading for the “Monster High Scrapbook Your Wall Kit”, 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