The tariff classification of Minnie Mouse and Doc McStuffins Disney themed “Finish the Scene Activity Sets” from China.

N245910 September 17, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4903.00.0000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Minnie Mouse and Doc McStuffins Disney themed “Finish the Scene Activity Sets” from China. Dear Ms. Aldinger: In your letter dated August 2, 2013, you requested a tariff classification ruling. The samples submitted are as follows: The first sample, Minnie Mouse Disney themed “Finish the Scene Activity Set” includes a spiral bound activity pad with sheets of black and white printed drawings of Minnie Mouse and a caption below the image on how to finish the scene. There are six rolls of stickers titled “Treats”, “How Cute!”, “Lets Play!”, “Friends”, “Accessories” and “Nature”. Four crayons are included in the set. The set is packaged for retail sale. The second sample, Doc McStuffins Disney themed “Finish the Scene Activity Set” includes a spiral bound activity pad with sheets of purple and white printed drawings of Doc McStuffins and a caption below the image on how to finish the scene. There are six rolls of stickers titled “Stuffy”, “Lambie”, “Bandages”, “Doc”, “Chilly” and “Hallie”. Four crayons are included in the set. The set is packaged for retail sale. 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 Minnie Mouse and Doc McStuffins Disney themed “Finish the Scene Activity Sets” to be sets for tariff classification purposes, with the essential character imparted by the activity pad. The applicable subheading for the Minnie Mouse and Doc McStuffins Disney themed “Finish the Scene Activity Sets”, 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 samples 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, Myles B. Harmon Acting Director National Commodity Specialist Division