CLA-2-49:RR:NC:SP:234 G88117
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, you requested a tariff classification ruling.
A sample of a children’s “reading activity kit” identified as “One Gray Mouse” 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 numbers and colors, they are nevertheless meant to be employed in diverse activities (e.g., arts & crafts, looking at pictures, playing with toys, 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 children’s book, “One Gray Mouse,” containing a series of captioned pictures. 4903.00.0000/ Free. (Children’s picture, drawing or coloring books.)
Staple-bound parent/teacher “resource booklet” printed with instructions, suggestions for activities, etc. 4901.99.0092/ Free. (Other printed books…)
A bookmark made of coated paper. 4823.90.6500/ 1.7%. (Other coated paper, cut to size or shape.)
Two 6”-square sheets of paper for origami or other arts and crafts. 4823.90.8500/ 1.6%. (Other paper, cut to size or shape.)
A mouse finger puppet made of textile fabric and other materials. 9503.49.0000/ Free. (Other toys representing animals or non-human creatures.)
“Matching Mice,” a competitive memory game consisting of 20 printed cards. 9504.40.0000/ Free. (Playing cards.)
“Terrific Tracks Rubbing Plate,” a plastic template to be used with pencils, crayons or the like to make rubbings depicting animal tracks. 9503.90.0000/ Free. (Other toys.)
A packet of 4 crayons. 9609.90.8000/ Free. (Other crayons.)
A selection of small flash cards made of non-lithographically printed paper laminated with clear plastic. Most are printed with words or numerals, while the others bear drawings of animals. They are to be used in an activity identified as “fun felt numbers.” 4911.99.8000/ 1.5%. (Other printed matter.)
A palette-shaped board, made of textile fabric backed with paperboard, to be used with the above-described flash cards in the “fun felt numbers” activity. 6307.90.9989/ 7%. (Other made-up textile articles.)
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 Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division