CLA-2-48:OT:RR:NC:4:234
Ms. Cheryl Barnes
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a Child’s Activity Kit from China
Dear Ms. Barnes:
In your letter, dated September 26, 2016, you requested a classification ruling on behalf of Dollar General Corp. The ruling was requested on item 18475001, the Despicable Me “Scribble N’ Store” child’s activity kit. Product specifications were provided for our review.
The item consists of a 5”x 5 ½” spiral bound paper pad with 25 sheets of blank paper and five plastic, crayon-topped containers. The crayon tops function as actual crayons. The containers hold the following: four mini markers in assorted colors, two flat paper sticker sheets depicting Despicable Me movie characters, one 3.5” glitter glue “pen”, one sheet of EVA foam pieces, and a paper stencil for drawing various shapes. The articles are packaged together for retail sale.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale”. We find that the spiral bound paper pad confers the essential character of the set.
The applicable subheading for the Scribble N’ Store Activity kit will be 4820.10.2060, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads and similar articles: Other. 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 https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division