CLA-2-49:OT:RR:NC:4:434
Sherlyn Nequinto
Redfit Ltd.
DC3 Blossom Way
Hemel Hempstead HP24ZB
UNITED KINGDOM
RE: The tariff classification of coloring books with crayons from China
Dear Ms. Nequinto:
In your letter, dated October 26, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided in lieu of samples.
The item under consideration is a retail package (OPP plastic bag with insert card) containing 72 individual children’s coloring books, which come in six animal-themed designs, and 18 boxes of crayons. Each box contains four colored crayons. Each coloring book contains six sheets. You state that the coloring books and crayons, “sold as a unit,” are “ideal for classroom rewards, nurseries, party favors, game prizes and more.”
We must determine whether the items packaged together meet the tariff definition of a set. 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 coloring book and crayon kits consists of multiple articles classifiable under separate headings. They are packaged together for retail sale. The components of the kit carry out a specific activity, that of coloring. This kit therefore meets the term “goods put up in sets for retail sale.” We find that the coloring books confer the essential character of the set. The coloring books predominate by quantity and value (per your provided values). It is also the books that are the focus of the activity.
Therefore, the applicable subheading for the coloring books with crayons sets will be 4903.00.0000, HTSUS, which provides for “Children’s picture, drawing or coloring books.” 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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