The tariff classification of a Chatterbox Kit from China.

N263921 May 5, 2015 CLA-2-49:OT:RR:NC:N4: 243 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Ray Reel National Pen Tennessee 342 Shelbyville Mills Road Shelbyville, TN 37160 RE: The tariff classification of a Chatterbox Kit from China. Dear Mr. Reel: In your letter dated April 15, 2015, you requested a tariff classification ruling. The sample submitted will be returned to you. SKU number FGI-13534 is described as a “Chatterbox kit”. The kit consists of four paper sheets, six mini colored pencils, a sheet of plastic jewel stickers and instructions. The paper sheets measure approximately 7 inches by 7 inches. All of the sheets are printed on one side with Disney Fairies, numbers and messages. Two of the sheets have multicolored backs and the other two sheets have white backs. All of the items are packaged together for retail sale. The user can create chatterboxes by folding and coloring the sheets. The plastic jewel stickers are used to decorate the sheets. The chatterbox is similar to an “Origami fortune teller”. It can be manipulated by the thumbs and forefingers of each hand. The chatterbox is used by two children. One child operates the chatterbox and the other selects a number and reads the message. The chatterbox is designed for ages 5 and up. The Chatterbox kit is composed of different components (i.e., printed paper, colored pencils and plastic jewel stickers), and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. It is the determination of this office that the components of the Chatterbox Kit that affords the article its essential character are the printed paper sheets. The applicable subheading for the Chatterbox Kit 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. Duty rates are provided for your convenience and are subject to change.  The text of the most recent TSUS 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division