The tariff classification of a “Marvel Super 1000 Art Activity Book Set”, Item # 632898919, from China.
Issued September 12, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The item consists of two activity books, one watercolor wheel with brush, twenty crayons, twelve markers, five foam stampers, one sharpener, twenty-four foam action stickers, one ruler, one foil sticker sheet, six wooden stampers and one ink pad. The items will be packaged together in a box for retail sale. The first activity book is glue bound with two paperboard covers. It has twenty-four pages. The first six pages contain stickers and the remainder of the book contains drawing sheets with images of Marvel cartoon characters. The book measures approximately 11” x 8”. The second book is glue bound with two paperboard covers. It has forty-two pages. The first two pages of the book has paperboard action hero collection cards, stand-up action heroes and a photo frame that are perforated and can be easily taken out of the book. The remainder of the book contains drawing sheets with Marvel cartoon characters. The book measures approximately 13 ½” x 16”. 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 “Marvel Super 1000 Art Activity Book Set” to be a set for tariff classification purposes, with the essential character imparted by the activity books.
CBP rationale
The applicable subheading for the “Marvel Super 1000 Art Activity Book Set”, will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books.
Full text
N245758 September 12, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Troy Clarke CBT International Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA 90803 RE: The tariff classification of a “Marvel Super 1000 Art Activity Book Set”, Item # 632898919, from China. Dear Mr. Clarke: In your letter dated July 29, 2013, you requested a tariff classification ruling. The ruling was requested on “Marvel Super 1000 Art Activity Book Set” Item # 632898919. A sample was submitted for our examination. The item consists of two activity books, one watercolor wheel with brush, twenty crayons, twelve markers, five foam stampers, one sharpener, twenty-four foam action stickers, one ruler, one foil sticker sheet, six wooden stampers and one ink pad. The items will be packaged together in a box for retail sale. The first activity book is glue bound with two paperboard covers. It has twenty-four pages. The first six pages contain stickers and the remainder of the book contains drawing sheets with images of Marvel cartoon characters. The book measures approximately 11” x 8”. The second book is glue bound with two paperboard covers. It has forty-two pages. The first two pages of the book has paperboard action hero collection cards, stand-up action heroes and a photo frame that are perforated and can be easily taken out of the book. The remainder of the book contains drawing sheets with Marvel cartoon characters. The book measures approximately 13 ½” x 16”. 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 “Marvel Super 1000 Art Activity Book Set” to be a set for tariff classification purposes, with the essential character imparted by the activity books. The applicable subheading for the “Marvel Super 1000 Art Activity Book Set”, will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. The sample will be returned to you. 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, Myles B. Harmon Acting Director National Commodity Specialist Division
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