CLA-2-48:OT:RR:NC:2:234
Mr. Joseph D. Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of Fashion Angels Love to Shop Stickerzine, Item# 78007, Barbie Stickerzine, Item# 22307, and Monster High Stickerzine, Item#64051, from China.
Dear Mr. Paterick:
In your letter dated May 3, 2013, you requested a tariff classification ruling.
The first sample is identified as a Fashion Angels Stickerzine Album titled “Love to Shop”, Item# 78007. The 7” by 7” album consists of 10 pages containing “Love to Shop” themed background pictures of the fashion angels characters that include blank numbered areas where there should be clothing, accessories and other items. There are also four additional pages containing numbered stickers depicting articles of clothing, accessories and other items. The numbers on the stickers correspond to the blank numbered areas in the themed pictures and identify where in the themed picture the child should place the corresponding sticker so that the characters are fully clothed and the background pictures complete.
The second sample is identified as a Barbie Stickerzine Album, Item# 22307. The 7” by 7” album consists of 10 pages containing Barbie shopping, traveling and performing themed background pictures of the Barbie character that include blank numbered areas where there should be clothing, accessories and other items. There are also four additional pages containing numbered stickers depicting articles of clothing, accessories and other items. The numbers on the stickers correspond to the blank numbered areas in the themed pictures and identify where in the themed picture the child should place the corresponding sticker so that the characters are fully clothed and the background pictures complete.
The third sample is identified as a Monster High Stickerzine Album, Item # 64051. The 7” by 7” album consists of 10 pages containing “teen monsters at school” themed background pictures of the monster characters that include blank numbered areas where there should be clothing, accessories and other items. There are also four additional pages containing numbered stickers depicting articles of clothing, accessories and other items. The numbers on the stickers correspond to the blank numbered areas in the themed pictures and identify where in the themed picture the child should place the corresponding sticker so that the characters are fully clothed and the background pictures complete.
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. It is the determination of this office that the components of the Fashion Angels Stickerzine, Barbie Stickerzine, and Monster High Stickerzine, that affords the article its essential character are the albums.
The applicable subheading for the Fashion Angels Love to Shop Stickerzine, Barbie Stickerzine, and Monster High Stickerzine, will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Albums for samples or for collections. The rate of duty will be Free.
The samples will be retained in our office.
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