CLA-2-49:OT:RR:NC:N4: 234
Mr. Joseph D. Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of “BeBe’s Beats Music Doodles Portfolio”, Item # 11797, from China.
Dear Mr. Paterick:
In your letter dated September 3, 2014 you requested a tariff classification ruling.
The ruling was requested on “BeBe’s Beats Music Doodles Portfolio”, Item # 11797. A sample was submitted for our examination and will be returned to you as per your request. The item consists of a music doodle portfolio book, instructions and two speakers with a cord permanently built into the book’s paperboard backing. The music doodle portfolio book contains thirteen playlist sheets, seventeen lyric sheets and forty-nine doodle sheets. The user can categorize their favorite songs onto the portfolio playlist sheets, or they can listen to and write down song lyrics (or create their own song lyrics) or draw onto the portfolio’s doodle sheets. The “BeBe’s Beats Music Doodles Portfolio” is designed to engage children in the joy of creative writing while listening to music at the same time.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the “BeBe’s Beats Music Doodles Portfolio” to be a composite good for tariff classification purposes, with the essential character imparted by the music doodle portfolio book.
The applicable subheading for the “BeBe’s Beats Music Doodles Portfolio” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division