CLA-2-49:OT:RR:NC:N4:434
Krista Fedon
OOLY, LLC
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a coloring kit from China
Dear Ms. Fedon:
In your letter, dated October 4, 2024, you requested a tariff classification ruling. Photos and a product description were provided for our review.
The product under consideration is the “Colortopia” color-by-number kit, style number 161-134, Epic Adventures. The kit contains two paperboard sheets, measuring 8” x 8” (2 mm thick), which have lithographically printed color-by-number line drawings on one side. The drawings depict dinosaurs, sharks, aliens, robots, and animated hot dogs and other food items. Each outlined area is numbered to correspond to a colored marker. The kit also includes six double-ended markers, for a total of twelve colors. Each marker color is numbered to correspond to the numbered drawing. The boards come with paperboard stands that can be attached to the back to display the completed artwork. All items are packaged together in a cardboard retail box.
To arrive at a classification, we must first decide whether the kit constitutes a set for customs purposes. 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 kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity, that of creating the finished picture. Therefore, the coloring kit meets the definition of “goods put up in sets for retail sale”. We find that the printed boards confer the essential character of the set, Headquarters ruling 965195 (8/15/02) noted.
The applicable subheading for The “Colortopia” color-by-number kit, style number 161-134, will be 4911.91.3000, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Lithographs on paper or paperboard: Over 0.51 mm in thickness.” The column one, general 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