CLA-2-48:RR:NC:SP:234 K83080
Mr. Kevin Maher
C-Air Customhouse Brokers
181 So. Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a “fuzzy poster” coloring set from China.
Dear Mr. Maher:
In your letter dated February 5, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.
A sample identified as a #4616 “Funtime Fuzzy Poster Value Set” was submitted for our examination and is being returned to you as requested. It consists of the following items put up together for retail sale in a printed paperboard display box:
5 “fuzzy posters,” which are sheets of white paper, partially coated with black flock so as to form pictures and designs. The white, unflocked areas are meant to be colored in by the user. The “posters” range in size from 6” x 9” to 16” x 20”.
A “fuzzy portfolio,” which is a paperboard pocket folder measuring 9½” x 11½” in the closed position. Its face has a flocked design suitable for coloring.
8 washable markers in assorted colors.
A packet of sequins.
A small tube of white glue.
A wooden “design stick” to assist in the application of the sequins.
The above-described items, all of which relate to a coloring/decorating activity, will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked “posters.”
The applicable subheading for the complete #4616 set will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.
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 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division