CLA-2-49:RR:NC:SP:234 L86210
Ms. Janet Freese
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501
RE: The tariff classification of activity kits, stickers and play money, from China.
Dear Ms. Freese:
In your letter dated June 24, 2005, you requested a tariff classification ruling. Five samples were submitted for our examination.
The “World Geography Sticker Activity Kit” (# 481770) is a retail package containing an 11” x 17” printed map and an assortment of small, self-adhesive paper labels. The map is printed on heavyweight paper having slick coated surfaces. It features a colorful, uncaptioned world map on one side, and a black-and-white world map, captioned with numbers, on the other. There is also an “answer key” that identifies the places corresponding to the numbers shown on the map. The accompanying labels are printed with the names of countries, major cities, mountains, etc., and can be placed on (and removed from) the map as desired. The packaging indicates that the kit is intended to help children (ages 5 and up) learn world geography and improve their reading skills. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the map.
The “States & Capitals Sticker Activity Kit” (# 481760) is essentially the same type of set as the one described above, except that its map and stickers relate only to the United States rather than the entire world.
Accordingly, the applicable subheading for the complete # 481770 “World Geography Sticker Activity Kit” and the complete # 481760 “States & Capitals Sticker Activity Kit” will be 4905.99.0000, HTS, which provides for maps and hydrographic or similar charts of all kinds, … printed: other than globes or maps in book form. The rate of duty will be Free.
The “Sparkle Retro Success Sticker Book” (# 458760) is an assortment of 600 flat, self-adhesive metallized-plastic stickers. All of the stickers are round, approximately 7/16” in diameter, and are printed with various designs, words and phrases. They are put up on four 5¾” x 9¼” sheets of release paper bound together in pad form.
The applicable subheading for the #458760 “Sparkle Retro Success Sticker Book” will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastics, other. The rate of duty will be 5.8%.
The “Tween Stuff Sticker Book” (# 9681410) is an assortment of 722 die-cut, self-adhesive paper stickers put up in pad form as described above. These paper stickers are lithographically printed with various pictures and designs, most without wording.
The applicable subheading for the # 9681410 “Tween Stuff Sticker Book” will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters. The rate of duty will be Free.
Item # 481790 (“U.S. Coins & Currency”) is a retail clamshell pack containing imitation play money in the form of 60 printed bills in assorted denominations ranging from one dollar to one hundred dollars, and 75 plastic imitation coins ranging from pennies to dollars. The bills, which measure approximately 2” x 4½”, resemble real currency, but bear the phrases “Educational Money,” “Paper Magic Money” and “Not Legal Tender.” The plastic coins resemble real coins, but bear the phrase “PMG Money.” The packaging indicates that the items are designed to teach “number sense, estimation and the value of money” to children aged 3 and older.
The applicable subheading for the # 481790 “U.S. Coins & Currency” kit will be 9503.90.0080, HTS, which provides for other (non-enumerated) toys. The rate of duty will be Free.
Due to the resemblance this play money bears to actual currency, we would suggest that you contact the United States Secret Service office for further information with regard to the applicability of 19 C.F.R. 12.48(a), and Title 18, Section 504 of the United States Code, which prohibit the importation of counterfeit currency.
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 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division