CLA-2-48:OT:RR:NC:2:234
Ms. Alicia Balderas
Sears Holdings Corporation
3333 Beverly Road A3-366B
Hoffman Estates, IL 60179
RE: The tariff classification of activity kits from China
Dear Ms. Balderas:
In your letter dated January 14, 2010, you requested a tariff classification ruling.
The ruling was requested on the RainbowBrush® Style 13732PDQ. Three samples were submitted for our review which will be returned to you as requested. The subject samples are identified as RainbowBrush® Stationery Kit, RainbowBrush® Color Blend and RainbowBrush® Fun Kit. Easy step-by-step instructions are included with each kit. The kits are described as follows:
RainbowBrush® Stationery Kit contains five color blending markers, ten folded cards and envelopes, four black and white postcards, two black and white sticker sheets, two gel pens and a stamp pad and stamp sheet. The kit is packaged in a cardboard box for retail sale. It will be considered a set for tariff purposes and the essential character is imparted by the cards and envelopes.
RainbowBrush® Color Blend contains fifty color blend sheets, five RainbowBrush® markers, a spray bottle, ten pipe cleaners, ten cardboard frames and white glue. The kit is packaged in a cardboard box for retail sale. It will be considered a set for tariff purposes and the essential character is imparted by the color blend sheets.
RainbowBrush® Fun Kit contains five RainbowBrush® markers, one rainbow crayon, eight black and white posters, seven blank posters, two black and white sticker sheets, one color sticker sheet, four glitter glues, and one stencil. The kit is packaged in a cardboard box for retail sale. It will be considered a set for tariff purposes and the essential character is imparted by the black and white posters.
The applicable subheading for the RainbowBrush® Stationery Kit will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of stationery. The rate of duty will be Free.
The applicable subheading for the RainbowBrush® Color Blend will be 4805.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: Filter paper and paperboard.. The rate of duty will be Free.
The applicable subheading for the RainbowBrush® Fun Kit coloring set will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division