CLA-2-48:OT:RR:NC:2:234
Mr. Christopher Rini
Laufer Group International
20 Vesey Street, Suite 601
New York, NY 10007
RE: The tariff classification of scratch art from China
Dear Mr. Rini:
In your letter dated February 17, 2012, you requested a tariff classification ruling on behalf of Melissa & Doug.
The ruling was requested on three scratch art sets identified as “Scratch Magic Scratch & Trade Friendship Cards, Artist Trading Cards & Album Set” #5948, “Scratch Magic Scratch-Lite” #5800 and “Scratch Magic Wacky Scratch Dizzy Dots” #5900.
The “Scratch & Trade Friendship Cards, Artist Trading Cards & Album Set” #5948, is a soft cover book with paper covers which measures approximately 5½” (w) x 6” (h). The spiral bound book consists of fourteen scored, design-printed pages, one sheet of forty-eight assorted stickers, and a wooden stylus. The front cover of the book contains an interior pocket which is printed with the words, “This album belongs to:” that is beside a white blank box to denote the owner’s name. The interior pocket will be used to store the fourteen paperboard cards until they are used by the owner. The back interior cover contains a blister pack container used to store the pointy wooden stylus. The wooden stylus measures approximately 4 inches long. The paperboard cards are treated with a black coating designed to be scratched off with the wooden stylus to reveal the sparkle glitter or rainbow color patterns beneath the coating. The cards measure approximately 2½ inches x 3½ inches. When the designs are created the cards are meant to be slipped into the scored pages of the album for display. The stickers will be used to enhance the designs of the paperboard cards. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the spiral bound book.
“Scratch Magic Scratch-Lite”, #5800, contains four plastic coated drawing sheets, one die-cut, paper stencil, one wood drawing stylus and one paper instruction sheet. The surface of the multi-color sheets has a black coating which will be scratched off with the wood drawing stylus to create “stained glass” window designs. When the coating is removed the see-through designs on the multicolor sheets are meant to act as sun catchers as they hang in a sunny window. The plastic sheets measure approximately 5 inches (w) x 8 inches (h). The paper instruction sheet gives the user step-by-step ideas on how to use the 30+ stencil shapes to create the multi-color “stained glass” pictures. The “stained glass” window picture kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the stencils.
“Scratch Magic Wacky Scratch Dizzy Dots”, #5900, contains four assorted drawing paperboards, one wood drawing stylus, one die-cut paperboard stencil and one instruction sheet. The surface of the four drawing paperboards is treated with a black coating on the top of four assorted black and white dotted designs. The wood drawing stylus is used to scratch off the black coating on the paperboard to create pictures from the die-cut paperboard stencil. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the dotted drawing paperboard. The printed instruction sheet provides optional ideas to create personalized designs. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the stencils.
The applicable subheading for the “Scratch & Trade Friendship Cards Artist Trading Cards & Album Set” will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Albums for samples or for collections. The rate of duty will be Free.
The applicable subheading for the “Scratch Magic Scratch-Lite” and “Scratch Magic Wacky Scratch Dizzy Dots” will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: 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 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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division