CLA-2-49:OT:RR:NC:N4: 234
David Prata
Barthco International, Division of OHL
Mail Code 1049
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an Art and Activity Set, Item #969604 from China.
Dear Mr. Prata:
In your letter dated June 26, 2014, on behalf of CVS, you requested a tariff classification ruling.
The ruling was requested on a Super Heroes World of Art and Activity Set. A sample was submitted for our examination and will be returned to you as requested. The set includes a “Color and Activity” pad, “Ultimate Sticker” pad, twelve wax crayons, fourteen markers, four fabric markers, a plastic tray with ten water color paints, one watercolor paint brush and one polypropylene fiber storage pouch. The “Color and Activity” pad is a spiral bound sketch pad. The pad contains thirty-five drawing sheets with images of Marvel cartoon characters and measures approximately 101/8” x 7¼”. The “Ultimate Sticker” pad is a glue bound sketch pad. The first five pages of the pad contain stickers and the remaining fifteen pages of the pad contain drawing sheets with images of Marvel cartoon characters. The pad measures approximately 75/8” x 5¼”.
The company provided material breakdown which shows that the set consists of 55% paper, 20% plastic, 7% paint, 6% crayons, 10% fabric and 2% ink by value. This indicates that the value of the paper components is significantly greater than that of the other components.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers Art and Activity Set to be a set for tariff classification purposes, with the essential character imparted by the activity pads.
The applicable subheading for the Super Heroes World of Art and Activity Set 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division