CLA-2-48:RR:NC:2:234 M87370
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030
RE: The tariff classification of an assortment of stationery, sketchbook, stickers, stamps, door sign and other articles from China
Dear Ms. Ford:
In your letter dated October 11, 2006 you requested a tariff classification ruling.
The ruling was requested on TRU Item # 725096, the “Littlest Pet Shop Stickers, Stampers, Stencils and Stuff.” A sample of the item was submitted, which will be returned to you as you requested.
The sample consists of an assortment of articles, such as stationery, a sketchbook, stickers, stamps, stencils and a door sign, having a common little pet theme. The articles are blister-packed together inside a printed paperboard box with open front and back panels. The box describes the articles as “stickers, stampers, stencils and stuff,” “doodle pads,” “create your own designs” and “fun with your littlest pets”. You state that the articles will be sold as stationery sets for children.
Although sold together as a set, the articles are not classifiable as a set because the articles involve more than one specific activity or particular need. The articles in TRU Item # 725096 include stationery articles, coloring articles and room décor. Thus, each article will be classified separately.
The contents of the sample submitted are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTSUS), duty rate and tariff description, as follows:
One sketchbook, consisting of a quantity of 8” x 10-1/2” unlined white paper sheets bound with paperboard covers – HTSUS subheading 4820.10.4000 / Free (Other articles similar to notebooks, diaries and memorandum pads, of paper or paperboard).
One notebook, consisting of a quantity of 5” x 7” unlined white paper sheets spiral bound between paperboard covers – HTSUS subheading 4820.10.2050 / Free (notebooks, of paper or paperboard).
Two die-cut mini glitter pads, consisting of a small quantity of cut-to-shape surface-colored lined bound sheets decorated with a pet print and glitter around the border – HTSUS subheading 4820.10.2020 / Free (memorandum pads, of paper or paperboard).
One die-cut mini glitter pad, consisting of a small quantity of cut-to-shape surface colored unlined bound sheets decorated with a pet print and glitter around the border – HTSUS subheading 4820.10.4000 / Free (Other articles similar to notebooks, diaries and memorandum pads, of paper or paperboard).
One die-cut jumbo glitter sticker, consisting of a cut-to-shape 3-1/2” x 3” pressure-sensitive paper sticker lithographically printed primarily with the picture of a kitten with yarn – HTSUS subheading 4911.91.2040 / Free (Printed pictures, designs and photographs: Lithographs on paper or paperboard, not over 0.51 mm in thickness).
Three small (3” x 4”) sheets of glitter stickers and two (4-1/2” x 6”) sheets of little pet stickers, consisting of pressure-sensitive paper stickers lithographically printed primarily with pictures – HTSUS subheading 4911.91.2040 / Free (Printed pictures, designs and photographs: Lithographs on paper or paperboard, not over 0.51 mm in thickness).
One sheet of alphabet stickers, consisting of pressure-sensitive paper stickers lithographically printed with letters – HTSUS subheading 4911.99.6000 / Free (Other printed matter, printed on paper in whole or in part by a lithographic process).
One glitter art die-cut door sign, consisting of a cloud or petal shaped sign made of paperboard and coated so as to form pictures and designs (the glittery coating is applied to the background leaving the pictures blank to be colored by the consumer) – HTSUS subheading 4911.91.4040 / Free (Printed pictures, designs and photographs: Other than lithographs on paper or paperboard).
One card and matching envelope, consisting of a folded paperboard card printed with a picture and a greeting on the front – HTSUS subheading 4909.00.4020 / Free (Printed cards bearing personal greetings, whether or not illustrated, with or without envelopes).
Six stationery sheets, consisting of rectangular (4-1/2” x 6-3/4”) sheets of paper decorated on one side with assorted colors, repetitive designs and a pet print in one corner – HTSUS subheading 4811.90.9090 / Free ( Other surface-colored, surface decorated or printed paper).
Three envelopes, consisting of (3-1/2” x 4-3/4”) paper envelopes in assorted colors – HTSUS subheading 4817.10.0000 / Free (Envelopes, of paper or paperboard).
Two “stencils,” consisting of 6” x 2-1/2” half oval sheets with cutouts of different shapes, made of very thin plastic sheeting, not suitable for tracing and drawing shapes, but suitable for coloring in the centers – HTSUS subheading 3926.90.9880 / 5.3 % (Other articles of plastics).
Six 3” long markers in assorted colors – HTSUS subheading 9608.20.0000 / 4% (Felt tipped and other porous-tipped pens and markers).
Three foam stamps with different designs – HTSUS subheading 9611.00.0000 / 2.7% (Date, sealing or numbering stamps and the like, designed for operating in the hand).
One inkpad – HTSUS subheading 9612.20.0000 / 3.5% (Ink pads).
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry also included a “Glitter Velvet Postcard.” However, we did not find this article in the sample package and therefore, we do not have enough information to give a classification ruling on this article. Your request for a classification ruling for the “Glitter Velvet Postcard” should include a sample. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter.
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