The tariff classification of a Child’s Activity Kit from China

N281197 December 12, 2016 CLA-2-49:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Child’s Activity Kit from China Dear Ms. Barnes: In your letter, dated August 23, 2016, you requested a classification ruling on behalf of Dollar General Corp. The request was returned to you for additional information, which was received by this office on October 12, 2016. The ruling was requested on item 27063-DG, the “Creativity Tote Set” child’s activity kit. A sample was provided for our review and will be retained for reference. The item consists of a 20 page coloring book featuring Disney princesses, 3 colored markers, 3 crayons, 1 ink pad, 2 stampers, 1 pot of sequins, 1 tube of glitter glue, and a small zippered pouch of polyester nonwoven material in which to store the pens, crayons and the like. The articles are packaged together for retail sale. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale”. We find that the coloring book confers the essential character of the set. The applicable subheading for the “Creativity Tote Set” activity kit will be 4903.00.0000, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: 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 https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division