The tariff classification of a coloring set from China or Vietnam

N302273 February 7, 2019 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a coloring set from China or Vietnam Dear Ms. Schoemaker: In your letter, dated December 13, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be returned, per your request. The item under consideration is a “travel art kit” that consists of 6 colored crayons and 40 printed, unbound activity sheets, designed for coloring, packaged in a specially fitted plastic storage case. You propose classification of the kit in subheading 4911.91.40, Harmonized Tariff Schedule of the United States (HTSUS), as a set, with the activity pages conferring the essential character. We agree. The Explanatory Notes (ENs) to the 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 travel art kit consists of multiple articles classifiable under separate headings. The components of the kit carry out a specific activity and are packaged together for retail sale. This kit therefore meets the term “goods put up in sets for retail sale.” We agree that the activity sheets confer the essential character of the set. The pages represents the focal point of the set for use with the crayons. Therefore, the applicable subheading for the travel art kit will be 4911.91.4040, HTSUS, which provides for “Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” 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