CLA-2-49:OT:RR:NC:4:434
Ms. Tasha Adams
Leap Year Publishing LLC
16 High Street
North Andover, MA 01845
RE: The tariff classification of an Art and Activity Kit from China
Dear Ms. Adams:
In your letter, dated February 13, 2019, you requested a tariff classification ruling.
This ruling replaces ruling number N301652, dated December 6, 2018. You notified us that the original sample provided to our office, on which we based the original ruling, was an incomplete prototype and did not reflect the kit in its finished, imported condition. You have now provided photos and a description of the finished product.
Item number 09535, the Jumbo Creativity Kit, is an art and activity kit containing the following items packaged together for retail sale:
12 crayons of assorted colors, which appear to be composed of wax and colored powder, wrapped in paper
8 markers, porous tipped with a rigid plastic casing
10 water color cakes and a paint brush together in a plastic tray
3 cans of Play-Doh modeling compound (total 3 oz.)
4 plastic dough molds in various shapes
1 “sticker pad” (6.25” x 4.5”), bound at the top, containing a total of 66 stickers on five sheets.
1 “activity book,” (11” x 7.25”), sewn-bound together, containing 24 printed sheets of various activities instructing the child to use his Play-Doh to create certain shapes, to color and to solve simple puzzles. The stickers can be used to embellish the pictures.
The kit will be considered a set for customs purposes. 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. In this case, the Play-Doh themed coloring and activity book confers the essential character. The book represents the focal point of the set for use with the coloring implements, stickers and the modeling compound to create finished pictures.
The applicable subheading for the Jumbo Creativity 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.
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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This merchandise may also be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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