CLA-2-49:OT:RR:NC:4:434
Ms. Tasha Adams
Leap Year Publishing LLC
16 High Street
North Andover, MA 01845
RE: The tariff classification of an Art and Activity Set from China
Dear Ms. Adams:
In your letter, dated November 29, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be retained.
Item 09515, the “Art and Activity Set,” consists of 30 loose coloring and activity sheets, 12 crayons, 8 markers, 8 watercolor cakes with brush, 1 sticker sheet, 3 cans of Play-Doh modeling compound (1 oz. each), and 2 plastic dough tools. The items are packaged together for retail sale. The coloring and activity sheets contain off-set printed line drawings for coloring, games and puzzles, such as connect the dots, as well as instructions to the child for manipulating the Play-Doh into the shapes of animals and using the Play-Doh to add elements to the pictures. The stickers can be used to embellish the finished pictures.
The kit will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the Play-Doh themed coloring and activity sheets confer the essential character. The sheets direct the child’s activities and represent the focal point of the set for use with the coloring implements, stickers and modeling compound.
The applicable subheading for the “Art and Activity Set” will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pictures, designs and photographs: Other: Other: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This merchandise may also be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division