The tariff classification of Item # 911354 Color N’ Go Activity Kit from China

N270786 December 4, 2015 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. David Prata Trade Compliance Analyst OHL International At CVS Health, Mail Code 1049 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of Item # 911354 Color N’ Go Activity Kit from China Dear Mr. Prata: In your letter dated November 6, 2015, on behalf of your client, CVS Health, you requested a tariff classification ruling. The sample will be returned as you requested. The sample submitted is Color N’ Go Activity Kit. The item will be imported and sold in three styles featuring artwork from Star Wars, Frozen and Minions. The central portion of the marker holder contains a felt tipped marker and a spooled roll of paper measuring approximately 4 ½” by 120” and weighing 120 grams per square meter. The paper is lithographically printed with line art to be colored by the user. Beneath a plastic cap at the top of the marker holder is a spooled roll of lithographically printed paper stickers measuring approximately 1 ½” by 18. ” The product is comprised of 45% plastic holder, 5 % marker, 45% paper roll and 5% stickers. The product will be marketed as a portable, self-contained coloring activity for children of age 3 and older. The Color N’ Go Activity: Star Wars, Frozen and Minions is composed of different components, and is therefore, considered a composite good. The Explanatory Notes 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. This office considers the Color N’ Go Activity: Star Wars, Frozen and Minions for tariff classification purposes to be composite goods, with the essential character imparted by the printed matter. The applicable subheading for the Color N’ Go Activity: Star Wars, Frozen and Minions will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division