C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, New York 11581
RE: The tariff classification of Item “#4222-1500 Activities” kit from China.
In your letter, unsigned, dated October 19, 2005, on behalf of your client, Roseart Industries, you requested a tariff classification ruling for the referenced article. A sample was submitted, which is being returned, per your instruction.
The sample consists of a number of items put up together for retail sale in a hinged, molded-plastic carrying case with handle. It is red in color and measures approximately 12 ½” x 10 ¼” x 2 ¾”. The case is not “usual packaging” for these contents, is not specially shaped or fitted for them, and is suitable for independent use. The items within it do not all relate to the same particular need or specific activity. The kit will therefore not be regarded as “goods put up in sets for retail sale”, meaning that the individual items will be classified separately. All of the items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description.
Molded plastic carrying case. 4202.12.2025/20%. (Containers and cases of a kind similar to an attaché case, other, of plastics, structured, rigid on all sides.)
8 felt-tipped marker pens in assorted colors. 9608.20.0000/4%. (Felt tipped and other porous-tipped pens and markers.)
Sewn paper-bound (with covers) Activity book, whose pages are printed with games, puzzles and pictures to color. 9504.90.9080/Free. (Articles for arcade, table, or parlor games…parts and accessories thereof:…other.)
Two sewn books, without covers; “Crayon by Number”, “Maze”. 4903.00.0000/Free. (Childrens picture, drawing or coloring books.)
Six sheets of paper stickers, 1 sheet of printed “cut-outs”, 1 sheet of “posters” (ASB-1705-set). 4911.91.2040/Free. (Printed lithographs on paper or paperboard.)
One large sheet of “Origami Paper”, perforated. 4808.90.6000/Free. (Paper…perforated…in rolls or in sheets…other.)
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