The tariff classification of ShopkinsTM Super Activity Set Assortment from China.

N265975 July 21, 2015 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of ShopkinsTM Super Activity Set Assortment from China. Dear Ms. Aldinger: In your letter dated June 15, 2015, you requested a tariff classification ruling. The sample submitted will be returned to you. Item number 90394339 is described as ShopkinsTM Super Activity Set Assortment. The item consists of a decal scene, 10 coloring sheets, 3 sheets of stickers, 3 jumbo die cut stickers and four markers. The paper coloring sheets are printed in black and white with shopkins characters and measure approximately 6 inches by 4 inches. The sheets of stickers and jumbo die cut stickers are printed in color. All of the items are packaged together for retail sale. Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the ShopkinsTM Super Activity Set Assortment to be a set for tariff classification purposes, with the essential character imparted by the printed paper. The applicable subheading for the Super Activity Set Assortment will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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