N301765 N3 Ruling Active

The tariff classification of a Color Your Own Stickers Book from China

Issued November 20, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4903.00.0000

Headings: 4903

Product description

Item 40258, the Color Your Own Stickers Kit, consists of a coloring book and six colored fine-line markers. The coil-bound book, which measures approximately 6.25” x 8”, contains 24 sheets of release paper, each of which bears approximately ten self-adhesive paper stickers. The stickers are mere line drawings of animals, butterflies, dessert and candy items, designed for the child to color in to create custom stickers. The book and pens are packaged together for retail sale. The kit will be considered a set for customs purposes, with the coloring book conferring the essential character. The book is more substantial than the pens and contains the stickers that represent the primary focal point of the set.

CBP rationale

The applicable subheading for the Color Your Own Stickers Kit will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books.

Full text

N301765 November 20, 2018 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Tasha Adams Leap Year Publishing LLC 16 High Street North Andover, MA 03103 RE: The tariff classification of a Color Your Own Stickers Book from China Dear Ms. Adams: In your letter, dated November 13, 2018, you requested a tariff classification ruling. A sample provided for our review and will be retained. Item 40258, the Color Your Own Stickers Kit, consists of a coloring book and six colored fine-line markers. The coil-bound book, which measures approximately 6.25” x 8”, contains 24 sheets of release paper, each of which bears approximately ten self-adhesive paper stickers. The stickers are mere line drawings of animals, butterflies, dessert and candy items, designed for the child to color in to create custom stickers. The book and pens are packaged together for retail sale. The kit will be considered a set for customs purposes, with the coloring book conferring the essential character. The book is more substantial than the pens and contains the stickers that represent the primary focal point of the set. The applicable subheading for the Color Your Own Stickers Kit 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 the 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

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