CLA-2-48:OT:RR:NC:N4: 234
Lorianne Aldinger
Rite Aid Corporation
P.O Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a “Kids Stuff: Deluxe Scrapbook Kit” from China.
Dear Ms. Aldinger:
In your letter dated May 21, 2014 you requested a tariff classification ruling.
The ruling was requested on “Kids Stuff: Deluxe Scrapbook Kit”, Item # 9032766. A sample was submitted for our examination and will be returned to you as requested. The kit consists of a scrapbook, marker, glue stick, instruction sheet, 4 pattern sheets, 6 paper tags, 112 die cut paper punches, 44 die cut paper frames, 12 paper tiles, 168 alphabet stickers and 26 paper borders. The scrapbook contains 10 blank white sheets of paper and measures approximately 8 inches by 8 inches. The accessories are used to make entries and decorate the scrapbook. The Deluxe Scrapbook Kit is intended to be used by children. All of the items are packaged together in a paperboard box for retail sale.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “Kids Stuff: Deluxe Scrapbook Kit” to be a set for tariff classification purposes, with the essential character imparted by the scrapbook.
The applicable subheading for the “Kids Stuff: Deluxe Scrapbook Kit” 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 sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Albums for samples or for collections. 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