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 a scratch off activity kit from China
Dear Mr. Rini:
In your letter dated February 17, 2012, you requested a tariff classification ruling.
The ruling was requested on an activity kit identified as the “Scratch Magic, Wacky Scratch Deluxe Activity Set” #5904. The activity kit contains the following items:
16 assorted “Wacky Scratch” drawing boards
1 fine point wood drawing stylus
1 medium point drawing stylus
1 stencil with over 30 shapes
3 wacky picture frames
1 instruction sheet
The step by step instruction sheet enables the user to create op-art designs from the assorted black and white design-printed, black coated “Wacky Scratch” drawing boards. The fine or medium point wood drawing stylus is used to scratch off the black coated paperboard to create designs with the paperboard stencil which contains over thirty patterns and shapes. The finished design is slipped into the scored paperboard frame for display. The activity kit is designed for ages 5 and up. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard stencils.
The submitted sample will be returned to you as requested.
The applicable subheading for the “Wacky Scratch Deluxe Activity Set” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper and paperboard. 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