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NY H85190

September 5, 2001

CLA-2-49:RR:NC:SP:234 H85190


TARIFF NO.: 4903.00.0000; 4901.99.0092; 9504.90.6000; 9503.30.0000; 4911.91.2040; 9609.10.0000; 4202.12.2035

Ms. Kate Miller
Ladders to Learning Inc.
Box 1498
Almonte, Ontario

RE: The tariff classification of a children’s activity kit from Canada.

Dear Ms. Miller:

In your letter dated August 15, 2001, you requested a tariff classification ruling.

A sample of a children’s “reading activity kit” identified as “Albert’s Alphabet” was submitted and will be retained for reference. It consists of several items put up together in a 27 x 34 cm clear plastic portfolio with inserted retail labels. Although the various components are said to share a thematic connection relating to the alphabet, they are nevertheless meant to be employed in diverse activities (e.g., storytelling/looking at pictures, game playing, arts & crafts, etc.). For tariff purposes, they are therefore not considered “goods put up in sets for retail sale,” and will be classified separately. The individual items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), general rate of duty, and tariff description:

A 40-page paperback children’s book, “Albert’s Alphabet,” which conveys a story by means of a series of pictures, only a few of which are accompanied by captions. 4903.00.0000/ Free. (Children’s picture, drawing or coloring books.)

A 10-page staple-bound parent/teacher “resource booklet” printed with instructions, suggestions for activities, etc. 4901.99.0092/ Free. (Other printed books) A competitive “Game of Letter Bits,” consisting of a printed plastic game board, plastic alphabet playing pieces, dice, printed paper “check lists,” and an assortment of tiny plastic “planks.” 9504.90.6000/ Free. (Other games played on boards of a special design.)

A miniature house construction kit, consisting of a heavy paper “blueprint” (from which walls and other components may be cut), plus two sheets of printed “cedar siding” paper and “cedar shakes” paper to be cut and eventually glued to the exterior. 9503.30.0000/ Free. (Other construction sets and constructional toys, and parts and accessories thereof.)

A printed black-and-white line drawing of a duck (“Albert”) on an 11” x 17” sheet of paper. The printing is said to be lithographic. 4911.91.2040/ 4 cents per kg. (Lithographs on paper not over 0.51 mm in thickness.)

A wooden pencil. 9609.10.0000/ 14 cents per gross pencils + 4.3% ad valorem. (Pencils and crayons, with leads encased in a wooden sheath.)

The portfolio, made of clear PVC plastic sheeting (10 Mil thick), in which all of the above items are packed. It has a flap closure with three plastic snaps. All edges are stitched. The interior is fitted with three sleeves for storage and organization of labels and other accessories. It is suitable for repetitive use and is designed to provide storage, protection, organization and portability for papers and various other items. 4202.12.2035/ 20%. (Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastics: other than structured, rigid on all sides: attache cases, briefcases, and similar containers.)

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 Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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