Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.,
Grand Rapids, MI 49504
RE: The tariff classification of children’s activity kits from China.
Dear Mr. Morse:
In your letter dated June 21, 2004, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.
Three samples, identified collectively as Item # 32995, “Polly Pocket Vinyl Bag Assortment,” were submitted for our examination and are being returned to you as requested.
The first sample, known specifically as a “Fuzzy Postcards” kit, consists of the following items packed snugly within a flat, 5” x 5” vinyl storage bag with snap closure:
Three 4” x 5” paper postcards. One side of each card is conventionally printed with lines and captions to facilitate the entry of a message and address and the placement of a postage stamp. The opposite side is partially coated with flock so as to form a picture or design.
Six markers, i.e., small felt-tipped pens in assorted hues, intended for use in coloring the blank (unflocked) areas on the above-described pictures/designs.
A brief instruction sheet.
The above kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the postcards, which serve as a focal point for the coloring/decorating activity. Although the process of creating a picture or design by flocking is not considered printing (see, e.g., HQ 950774 dated Jan. 28, 1992), it appears that the instant cards may nevertheless be regarded as “printed or illustrated postcards” of heading 4909, HTS. In conformity with the Harmonized Explanatory Note for that heading, each card bears printed indications of its use as a postcard, and the whole or greater part of one side is “devoted to pictorial matter of any kind.”
Accordingly, the applicable subheading for the complete “Fuzzy Postcard” activity set will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed or illustrated postcards. The rate of duty will be Free.
The second sample, known specifically as “Polly’s Activity Pack,” consists of the following items packed snugly within a flat, 5” x 5” vinyl storage bag with snap closure:
A 20-page, staple-bound paper activity book in which to color, draw, design and decorate. The pages are printed with line drawings and brief instructions to encourage these activities.
Two small sheets of die-cut, pressure-sensitive paper stickers printed with assorted designs.
Two icon “stampers” (rubber stamps).
A small ink pad.
The above-described “Polly’s Activity Pack” will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which serves as the focal point for the coloring/decorating activity.
Accordingly, the applicable subheading for the complete “Polly’s Activity Pack” will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The rate of duty will be Free.
The third sample, known specifically as “Color By Number Paper Dolls,”
consists of a “Polly” paper doll with a plastic stand, six markers of assorted colors, three paperboard sheets of over 20 outfits to color and design, and a sheet of stickers to further accessorize the doll. The outfits have paper tabs that fold for securing to the doll. The articles are imported packaged for retail sale in a PVC storage bag, with a snap closure, that measures approximately 5 inches square, with a header card that includes a description of the bag’s contents. The submitted sample is designed for a child over 3 years of age to create colorful outfits for the Polly doll, and then dress the doll with the finished outfits.
The applicable subheading for the complete “Polly Pocket Color By Number Paper Dolls” set will be 9502.10.0060, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Other.” The rate of duty will be Free.
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.
Robert B. Swierupski
National Commodity Specialist Division