CLA-2-44: OT: RR: NC:N4:234
Irma Ruiz
Publiship Logistic Inc.
333 Washington Street, Suite 203
Jersey City, NJ 07302
RE: The tariff classification of a pictorial book designed to be colored from Hong Kong.
Dear Ms. Ruiz:
In your letter dated February 9, 2016, on behalf of Octopus Publishing Group LTD, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The merchandise concened consists of a pictorial book which is designed to be colored-in (“Colouring for mindfulness … Gorgeous Patterns … 70 DESIGNS TO HELP YOU DE-STRESS”), several colored pencils and a sharpener. The pictorial book which is designed to be colored-in, the colored pencils and sharpener are all packaged and sold together. The pictorial book which is designed to be colored-in contains 70 sheets of different designs, and measures approximately 8¼ inches by 8¼ inches. The book is pad bound at its top and has a grey board backside. The coloring sheets are detachable. All of the items are packaged in a paperboard box with a clear plastic lid secured with two wafer seals for retail sale. This pictorial book is designed to help adults de-stress by coloring in numerous complex designs.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS, General Rules of Interpretation, at GRI 3 (b), X, 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 as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the General Rules of Interpretation.
In this case, the pictorial book designed to be colored-in, the colored pencils and sharpener are classified in two or more different headings of the HTSUS, are put up together for using art as a medium for relieving stress, and are put up in a manner suitable for sale directly to users without repacking. Accordingly, the merchandise concerned is a “set” for tariff purposes. Company provided information indicates that each set is valued under 5-dollars.
Regarding the essential character of the merchandise concerned, the ENs to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” It is our position that the pictorial book imparts the essential character to the set, in that the 70 designs to be colored are intricate and require attention to detail, thereby taking your mind off of everyday and unusual stressful events.
The applicable subheading for the pictorial book designed to be colored-in set will be 4901.99.0060 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar matter, whether or not in single sheets: Other; Other; Other; Art and pictorial books; Valued under $5 each.” 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 TSUS 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 Neil H. Levy at [email protected]
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division