CLA-2-49:OT:RR:NC:4:434
Ms. Tasha Adams
Leap Year Publishing
16 High Street
North Andover, MA 01845
RE: The tariff classification of a Coloring Book and Pen from China
Dear Ms. Adams:
In your letter, dated October 18, 2018, you requested a tariff classification ruling. A sample was provided for review.
The “Invisible Ink Drawing Pads” consist of a coloring book, varying in length up to 24 pages, and a specially designed pen, packaged together for retail sale. The clear “ink” from the pen interacts with the treated paper on the pages of the book to make colors and text appear. The pre-printed coloring templates in some cases contain answers to questions that are revealed when the ink is applied.
We first consider whether the coloring book and pen constitute a set for tariff purposes. 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 “Invisible Drawing Pads” consist of more than one article classifiable under separate headings. They are packaged together for retail sale. The components of the kit carry out a specific activity, that of creating the finished picture. In fact, they are mutually dependent on each other, due to their special design features. Therefore, this product meets the term “goods put up in sets for retail sale.” We find that the coloring book confers the essential character of the set. It represents the focal point on which the pen is used and contains some interactive text.
The applicable subheading for the “Invisible Ink Drawing Pads” will be 4903.00.0000, 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 the 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