CLA-2-49:OT:RR:NC:2:234
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
5 Hanover Square, 15th Floor
New York, NY 10004
RE: The tariff classification of children’s drawing pads from China
Dear Ms. Wierbicki:
In your letter dated September 9, 2009, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation.
The ruling was requested on the “Giant Activity & Game Floor Pads.” Two representative samples of children’s drawing pads were submitted for our examination. The drawing pads will be returned as you requested. You submitted two soft cover, “Giant Activity & Game Floor Pads” depicting “Disney” characters and identified as “Disney Fairies Tinker Bell and the Lost Treasure” - Item #90682 and an unfinished sample, “Disney Pixar Toy Story 3” - Item #91471.
You state in your letter that the giant books contain thirty-eight pages, pre-printed with activities and games, “packaged together for retail sale” with accompanying materials. The “Disney” drawing pads have a snap-on, re-usable, see-thru container attached which includes 1 detachable cardboard spinner, 4 character game pieces, 3 sticker sheets, 1 marker, 6 crayons, 1 glitter glue tube and 1 plastic safety scissor. (The “Disney Pixar Toy Story 3 Giant Activity & Game Floor Pad” also includes one pair of 3 D glasses). The floor pad and see thru container are attached, side by side, on a cardboard backer. The two floor pads are bound on the top edge of the books and open upwardly. The giant soft cover pad has a die-cut opening at the top of the bound pages to serve as a carrying handle. The floor pads measure approximately 17 ½” (w) x 15” (h) and the reusable tray attached measures approximately 4” (w) x 15” (h). The printed pages feature scenes and games for one or more players. The activities involve coloring pictures, cutting out characters, solving puzzles/mazes, and playing match/memory games or word games. The inside cover is printed with “helpful hints and fun facts” explaining symbols found throughout the drawing pad that instruct the user to cut the page, color the page, use stickers or play a game. For tariff classification purposes, the above-described merchandise will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the activity and game floor pads, which provide a focal point for the suggested activities which are playing games, solving puzzles and coloring.
The applicable subheading for the children’s drawing pads will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing and coloring books. The rate of duty will be Free.
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/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division