CLA-2-95:RR:NC:SP:225 G88116
7117.90.7500; 4901.99.0092; 4202.12.2035
Ms. Kate Miller
Ladders to Learning Inc.
Box 1498
Almonte, Ontario
CANADA K0A 1A0
RE: The tariff classification of a children’s activity kit from Canada.
Dear Ms. Miller:
In your letter dated February 23, 2001, received in this office on March 7, 2001, you requested a tariff classification ruling.
A sample of a children’s “reading activity kit” identified as “Red is Best” was submitted and will be retained for reference. It consists of several items put up together in a clear, 27 x 34 cm plastic portfolio with inserted retail labels. Although the various components are said to share a thematic connection relating to “the color red,” they are nevertheless meant to be employed in diverse activities (e.g., storytelling/reading, arts & crafts, playing with paper dolls, etc.). For tariff purposes, they are therefore not considered “goods put up in sets for retail sale,” and will be classified separately. The individual items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), general rate of duty, and tariff description:
Paperback storybook, “Red is Best,” containing a continuous narrative and illustrations. 4901.99.0092/ Free. (Other printed books…)
Staple-bound parent/teacher “resource booklet” containing instructions, suggestions for activities, etc. 4901.99.0092/ Free. (Other printed books…)
Printed plastic board (8 ½” X 11”) displaying pictures of fruits that are found at a “Country Market”. The board is used in conjunction with 15 plastic colored overlays contained within a three pocket felt holder. The board, colored overlays and felt holder are viewed as parts of toys in Chapter 95. 9503.90.0000/Free. (Other toys…puzzles of all kinds; parts and accessories thereof: other)
Two printed sheets laminated in plastic and labeled “Shape Up With Kelly”. The sheets measure approximately 8 ½” X 11”. One sheet is printed with figures of a little girl in various action shots. The other sheet is printed with outlines of the shapes of the little girl. It is intended that the child will cut out the figures and attempt to match the shapes inside the outlines of the second sheet. Use in this fashion is similar to that of a puzzle. 9503.60.2000/Free. (Other toys: Puzzles and parts and accessories thereof: Other)
A single sheet of paperboard, 9” x 11”, containing perforated figures of two human beings. 9502.10.0060/Free. (Dolls representing only human beings…Other)
Two sheets of colored paper (8 ½” x 11”) printed with outlines of clothing for cutting out and placing on paper dolls. 9502.91.0000/Free. (Dolls representing only human beings…Parts and Accessories…Garments and accessories thereof)
Assorted plastic beads and plastic string for assembling a necklace. 7117.90.7500/Free. (Imitation jewelry: Other: Other: Of plastics)
The portfolio, made of clear PVC plastic sheeting (10 Mil thick), in which all of the above items are packed. It has a flap closure with three plastic snaps. All edges are stitched. The interior is fitted with three sleeves for storage and organization of labels and other accessories. It is suitable for repetitive use and is designed to provide storage, protection, organization and portability for papers and various other items. 4202.12.2035/ 20%. (Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastics: other than structured, rigid on all sides: attache cases, briefcases, and similar containers.)
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 Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division