CLA-2-48:RR:NC:SP:234 K86534
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a child’s activity kit consisting of flocked-paper pictures, a plastic “coloring desk,” markers and glitter glue, from China.
Dear Mr. Maher:
In your letter dated May 26, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.
A sample identified as a #5236 “Fuzzy Poster Activity Desk” 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 box:
A roll of white paper, approximately 10 inches wide by 5 feet long, portions of which are coated with black flock so as to form a series of pictures. The white (unflocked) areas are meant to be colored/decorated by the user. The individual pictures may be cut off the roll and framed and/or displayed as desired.
6 felt-tipped markers in assorted colors.
A tube of silver “glitter glue.”
A 12” x 15” x 1½” molded plastic “desk” that incorporates a holder for the flocked paper roll and slots through which the paper can be unrolled. The “desk” acts as a work surface upon which the paper can be unrolled for coloring purposes. Although the work surface is molded with recesses that may act as temporary holders for the markers and glitter glue, it does not incorporate any compartments in which the accessories may be stored. Additional rolls of poster paper are not available for purchase without the purchase of another set with another work surface. The work surface does not have any practical application as a desk after the roll of paper is used up.
For tariff classification purposes, this kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paper. According to the cost breakdown provided with your request, the flocked paper is the costliest component, with a value more than twice that of the plastic work surface.
Accordingly, the applicable subheading for the complete #5236 “Fuzzy Poster Activity Desk” kit will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper. 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