CLA-2:49:OT:RR:NC:4:434
Krista Fedon
OOLY, LLC
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a drawing activity kit from China
Dear Ms. Fedon:
In your letter, dated May 12, 2025, you requested a tariff classification ruling for a drawing activity kit.
Photos, as well as additional descriptive information were provided for our review.
The “Doodle Fun” activity kit consists of a 60-page drawing book (measuring 7” x 9”), 1 black marker, 1
pencil, 1 eraser, 1 sharpener, and 12 double-ended color markers. The goods are packaged together in a box
for retail sale. Each page of the drawing book is formatted with simple step-by-step instructions for drawing
items, i.e., a kitten or a slice of pizza, on one half of the page and blank space on the other half for the child
to copy the drawing, using the drawing implements provided.
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.
GRI 3(b) provides that composite goods consisting of different materials or made up of different components
shall be 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.
The doodle 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. This kit therefore meets the term “goods put up
in sets for retail sale”. We find that the drawing book confers the essential character of the set.
The applicable subheading for the Doodle Fun activity kit will be 4903.00.0000, HTSUS, which provides for
“Children’s picture, drawing or coloring books.” 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Merchandise classifiable under subheadings 4901.99.0070, 4901.99.0092, and 4903.00.0000,
HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3).
Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to
heading 9903.01.22, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 exclusion headings applicable to your
product classification, 9903.01.31 and 9903.01.32 in addition to subheading 4903.00.0000, HTSUS, listed
above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of
1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 CFR 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