The tariff classification of a “Disney Princess” Activity Tote, Item# 932353, from China.

N244179 August 6, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Disney Princess” Activity Tote, Item# 932353, from China. Dear Mr. Pearce: In your letter dated July 17, 2013, you requested a tariff classification ruling on behalf of CVS Pharmacy. The sample submitted with your letter is identified as a “Disney Princess” Activity Tote, Item# 932353. The kit consists of a coloring pad, 12 crayons, 45 paper stickers and 21 foam stickers, all packaged in a crayon shaped container. The kit is designed based on the “Disney Princess” theme. The coloring pad includes sheets of paper with black and white drawings of princesses. The paper stickers are lithographically printed and in the image of princesses. The foam stickers are die cut in the shape of princesses in colors blue, pink and yellow. The contents are packaged in a container, measuring approximately 30 inches in height and 3 ½ inches in diameter, that is made of clear plastic sheeting rolled into a cylinder and sealed at the seam. The top and bottom of the container are made of molded plastics and a ribbon connects the two ends, forming a type of strap. The container is of flimsy construction and not designed for prolonged use. Although there is a slit in the cone shaped cap that resembles a coin slot, the product has no practical use as a bank. In the opinion of this office, the crayon shaped container is ordinary disposable packaging for the contents. 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 office considers the “Disney Princess” Activity Tote to be a set for tariff classification purposes, with the essential character imparted by the coloring pad. The applicable subheading for the “Disney Princess” Activity Tote 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. The sample will be returned to you as per your request. 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