The tariff classification of “Paint Your Own Destiny Watercolor Portfolio”, Item # 32100 from China.

N248808 January 17, 2014 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Joseph D. Paterick Fashion Angels Enterprises 306 N. Milwaukee Street Milwaukee, WI 53202 RE: The tariff classification of “Paint Your Own Destiny Watercolor Portfolio”, Item # 32100 from China. Dear Mr. Paterick: In your letter dated December 13, 2013, you requested a tariff classification ruling. The ruling was requested on “Paint Your Own Destiny Watercolor Portfolio”, Item # 32100. You submitted a sample for our examination. The sample will be returned to you as per your request. The set consists of a spiral bound portfolio coloring book with three instruction sheets, ten sketch sheets, ten sheets of tracing paper, ten colored watercolor paint pods, and one paint brush. Children apply the kit’s watercolors to the sheets inside the coloring book. The book measures approximately 11 ½” x 10 ½”. 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 “Paint Your Own Destiny Watercolor Portfolio” to be a set for tariff classification purposes, with the essential character imparted by the sketch portfolio coloring book. The applicable subheading for the “Paint Your Own Destiny Watercolor Portfolio”, 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division