CLA-2-49:RR:NC:SP:234 J87617
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195
RE: The tariff classification of a child’s activity kit from China.
Dear Ms. Balice:
In your letter dated July 16, 2003, you requested a tariff classification ruling.
A sample identified as a “Princess Training Kit” (style 33551) was submitted for our examination. It consists of two items put up together for retail sale in a printed paperboard pouch. The first item is a small staple-bound “maintenance book” whose pages are printed with instructions and suggested activities for a young girl who wishes to become a “princess.” Each activity is assigned a certain number of “points.” In addition, two of the book’s pages bear crown-shaped, pressure-sensitive paper stickers. The second item in the kit is a small staple-bound blank “score book,” in which the user can record her achievements and award herself points and “crowns.”
For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed “maintenance book.”
Accordingly, the applicable subheading for the complete “Princess Training Kit” (style 33551) will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each but not more than 48 pages each. 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division