CLA-2-49:RR:NC:SP:234 C86337
Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard
Glendale, CA 91203-2671
RE: The tariff classification of a children's sticker/album kit from Taiwan.
Dear Ms. Hong:
In your letter dated March 25, 1998, you requested a tariff classification ruling.
A sample identified as a "Pooh Sticker Case" was submitted and is being returned to you as requested. It is an 8" x 10 1/2" x 1 1/4" plastic bifold carrying case with a tray-like interior subdivided into six compartments, each of which contains a roll of stickers. Three of the rolls consist of a number of small, flat, pressure-sensitive plastic stickers printed with cartoon figures. The other three rolls consist of pressure-sensitive paper stickers, also printed (by what appears to be a non-lithographic process) with cartoon figures. The exterior of the case features a pocket containing a removable "sticker album," which is simply a 5" x 7" staple-bound book whose pages are of blank paper.
For tariff purposes, the plastic case will be regarded as one that is specially shaped or fitted to hold the articles it contains, and will be classified together with them. The contained articles will in turn be collectively regarded as composite goods or goods put up in sets for retail sale. We find
that no single component imparts the essential character of the whole kit. In such situations, General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS) directs that the merchandise be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the heading for the printed paper stickers comes last.
Accordingly, the applicable subheading for the complete "Pooh Sticker Case" will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 1.9%.
We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.
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 Carl Abramowitz at 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division