The tariff classification of an Art and Activity Set from China

N301768 November 30, 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 01845 RE: The tariff classification of an Art and Activity Set from China Dear Ms. Adams: In your letter, dated November 13, 2018, you requested a tariff classification ruling. A sample was provided for our review. Item 11850, the “Fun Case”, consists of a 96-page coloring and activity book, 8 crayons, 4 stamper markers, and an artist’s pad consisting of 10 white paper sheets, 10 color paper sheets and 2 sticker sheets. The items are packaged together for retail sale. The kit will be considered a set for customs purposes, as the items are all related to creating and embellishing pictures. The coloring and activity book confers the essential character. The book is far more substantial than the other items in the set and represents the main attraction for consumers. The applicable subheading for the “Fun Case” 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