CLA-2-49:OT:RR:NC:4:434
Ms. Carisa Schoemaker
Crayola LLC
1100 Church Lane
Easton, PA 18044
RE: Classification of a calligraphy kit from China
Dear Ms. Schoemaker:
In your letter, dated January 28, 2019, you requested a tariff classification ruling. Samples were submitted for our review.
Item #0405560000, the “Crayola Signature Crayoligraphy Hand Lettering Activity Set,” is designed to instruct children how to write in fancy cursive lettering and provide them stationery materials on which to practice. It includes 15 explicit instruction and practice pages (4c printed), 3 “frameable art” pages to color and add lettering to, 1 paper frame, 4 paper place cards, 8 paper gift tags, 2 gel pens, and 12 dual-tipped markers, all packaged together for retail sale.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” 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.
The calligraphy kit consists of multiple articles classifiable under separate headings. The components of the kit carry out a specific activity, that of teaching the child to write in cursive lettering and practice doing so. They are packaged for retail sale. Therefore, this activity kits meet the definition of the term “goods put up in sets for retail sale.” The essential character of the set is imparted by the 15 instruction and practice pages, as they provide the main point of the set, instructions for artfully rendering letters and words.
The applicable subheading for the “Crayoligraphy Hand Lettering Activity Set”, will be 4911.99.8000, HTSUS, which provides for “Other printed matter…: 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 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