The tariff classification of a Child’s Activities Kit in a jar from China

N307020 November 6, 2019 CLA-2-49: OT: RR: NC: 4:434 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a Child’s Activities Kit in a jar from China Dear Mr. Kenny: In your letter, dated October 25, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample and product specifications were provided for our review and will be retained. Item #287343, “Activity Kit in a Jar,” consists of a 20-page coloring and activities book, four crayons, and one sheet of decorative self-adhesive stickers. Minnie Mouse is featured throughout the sample book provided. The pages encourage the child to color the outline pictures and decorate them with the theme-related stickers. For example, one page features a picture of Minnie Mouse with the instructions, “Add the stickers and color the scene.” All of the items are packaged together for retail sale in a clear plastic jar with metal screw lid. Shredded colored paper acts as packing material. We will first consider whether the kits are considered “sets” for classification purposes. 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 activity 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, that of coloring and embellishing the finished pictures with stickers. This kit therefore meets the term “goods put up in sets for retail sale.” We find that the coloring and activity book confers the essential character of the set. The applicable subheading for the “Activity Kit in a Jar” will be 4903.00.0000, 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