CBP Ruling N301771 — The tariff classification of an Activity Book Set from China

Tariff classification

Headings: 4903

Product description

Item 09450, the Fun Pack, consists of a 24- page coloring and activity book, 8 crayons, 1 sticker pad containing 5 pages of stickers and 5 pages of scenes, 1 double-sided activity mat, and 2 cans (2 oz. total) of Play-Doh modeling compound. The items are packaged together for retail sale. Within the pages of the book are line drawings for coloring, featuring an anthropomorphized version of a Play-Doh can as a cartoon character. The book also contains games and puzzles, such as “Help Play-Doh find her friend,” as well as instructions to the child for manipulating the Play-Doh modeling compound into the shapes of animals, race cars etc. The kit will be considered a set for customs purposes. 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. In this case, the Play-Doh themed coloring and activity book confers the essential character. The book represents the focal point of the set for use with the other elements, including the modeling compound.

CBP rationale

The applicable subheading for the Play-Doh Activity Assortment 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

N301771 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 Activity Book Set from China Dear Ms. Adams: In your letter, dated November 13, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be retained. Item 09450, the Fun Pack, consists of a 24- page coloring and activity book, 8 crayons, 1 sticker pad containing 5 pages of stickers and 5 pages of scenes, 1 double-sided activity mat, and 2 cans (2 oz. total) of Play-Doh modeling compound. The items are packaged together for retail sale. Within the pages of the book are line drawings for coloring, featuring an anthropomorphized version of a Play-Doh can as a cartoon character. The book also contains games and puzzles, such as “Help Play-Doh find her friend,” as well as instructions to the child for manipulating the Play-Doh modeling compound into the shapes of animals, race cars etc. The kit will be considered a set for customs purposes. 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. In this case, the Play-Doh themed coloring and activity book confers the essential character. The book represents the focal point of the set for use with the other elements, including the modeling compound. The applicable subheading for the Play-Doh Activity Assortment 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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