The tariff classification of “Happy Zoo Activity Fun Pack”, Item # C-HZ1210 from China.

N249454 February 4, 2014 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Sara M. Moffatt C.H. Robinson Freight Services 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of “Happy Zoo Activity Fun Pack”, Item # C-HZ1210 from China. Dear Ms. Moffatt: In your letter dated January 7, 2014 you requested a tariff classification ruling on behalf of Industries for The Blind. The ruling was requested on “Happy Zoo Activity Fun Pack”, Item # C-HZ1210. A sample was submitted and will be returned to you as requested. The “Happy Zoo Activity Fun Pack”, consists of a notebook, three stickers, and five crayons. The items are printed with the “Happy Zoo” theme which includes animal and word designs. The spiral notebook, measuring approximately 4 3/8” x 4 3/8”, contains eleven activity pages and forty blank pages. The stickers, measuring approximately 5 7/8” x 2”, are made of paper and are mounted on a peel-off paper backing. The “Happy Zoo Activity Fun Pack” is intended to be used by children. All items are packaged together for retail sale. Based upon the nature of the components and their use, it is the opinion of this office that the activity pages and the blank pages in the notebook impart the essential character. Therefore, the classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the notebook activity pages are last in the tariff. The applicable subheading for the “Happy Zoo Activity Fun Pack”, 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