CLA-2-49:RR:NC:GI:234 A82263
Ms. Pat Spradling
John P. Coston & Co., Inc.
500 Sandau, Suite 400
San Antonio, TX 78216
RE: The tariff classification of a printed children's activity chart, with accessories, from China; calendar; planner; toy; set.
Dear Ms. Spradling:
In your letter dated March 29, 1996, on behalf of Kidcor, Ltd. (Austin, TX), you requested a tariff classification ruling.
A sample of a product known as "My Responsibility Chart" was submitted and will be retained for reference. It consists of several items put up together for retail sale in a plastic container.
The main component is a 16 1/2" x 20" printed paperboard wall chart, surface-laminated with clear plastic. (The printing appears to have been done by a non-lithographic process.) Most of the space is devoted to a calendar grid, i.e., seven columns of blank rectangles headed by the days of the week. To the left of the grid is a list of activities, such as "feed the pets," and "do my homework." At the bottom are four spaces with captions related to goals and rewards of the week.
The other components accompanying the chart are a marker pen, a small happy-face rubber stamp and 12 reusable static-stick "chore labels" printed with phrases such as "clean my room," or "work in the yard." A plastic storage pouch for these accessories is also included; it can be mounted on the chart with snaps provided for that purpose.
The product is designed to facilitate the establishment of a task/reward program which will help motivate a child to be more responsible. Jottings and label placements can be used to select jobs, tally points for work done, etc. The chart's plastic surface allows any marks to be erased and the labels to be rearranged as desired.
You propose that the "My Responsibility Chart" should be classified as a toy set under subheading 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), based upon its amusement and teaching elements and the fact that the article is sold to toy stores. This office must disagree with your conclusion. Merchandise designed and marketed to children does not necessarily warrant classification as a toy. The instant product is an entirely functional article of commerce which a child would use to record daily accomplishments. In general, a toy is an item designed purely for amusement purposes. The Explanatory Notes to Chapter 95 exclude articles such as crayons, pastels, slates and blackboards. Since the instant product shares characteristics similar to those of such items, it is more appropriately classified elsewhere.
We find that the components of this kit constitute "goods put up in sets for retail sale," as that term is contemplated by General Rule of Interpreta-tion 3(b), HTS. The essential character of the set is imparted by the chart, which in turn is essentially a printed calendar.
Accordingly, the applicable subheading for the "My Responsibility Chart" kit will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed calendars. The rate of duty will be 2.4%.
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 Carl Abramowitz at (212) 466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division