CLA-2-49:OT:RR:NC:2:234
Ms. Jeanette Arciero
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of “100 piece Halloween Stationery Kit”, Item# 933734, from China.
Dear Ms. Arciero:
In your letter dated July 11, 2013, you requested a tariff classification ruling on behalf of CVS Pharmacy.
The sample submitted with your letter is identified as “100 piece Halloween Stationery Kit”, Item# 933734. The set consists of 20 Halloween themed coloring books, 20 crayons, 20 mini pens, 20 lithographically printed stickers and 20 erasers. The Halloween themed coloring books have 24 pages of activities printed in black and white, and measure approximately 3 ½” x 2 ½”. The stickers are lithographically printed and the erasers are made of a thermo plastic rubber. The item is intended to be used by children over the age of three. The “100 piece Halloween Stationery Set”, is packaged in a paperboard box for retail sale.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the “100 piece Halloween Stationery Kit” to be a set for tariff classification purposes, with the essential character imparted by the Halloween themed coloring books.
The applicable subheading for the “100 piece Halloween Stationery Kit” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free.
The sample will be returned to you as per your request.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Deborah C. Marinucci
Director
National Commodity Specialist Division