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NY K83001

February 18, 2004
CLA-2-49:RR:NC:SP:234 K83001


TARIFF NO.: 4903.00.0000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a child’s activity kit from China.

Dear Ms. Wierbicki:

In your letter dated February 6, 2004, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation (Hauppauge, NY).

A sample identified as “Polly Pocket/ Polly’s Activity Pack” was submitted for our examination and is being returned to you as requested. It consists of the following items packed snugly within a flat, 5” x 5” vinyl storage pouch with snap closure:

A 20-page, staple-bound paper activity book in which to color, draw, design and decorate. The pages are printed with line drawings and brief instructions to encourage these activities. Four crayons.
Two markers.
Two small sheets of die-cut, pressure-sensitive paper stickers printed with assorted designs. Two icon “stampers” (rubber stamps).
A small ink pad.

The kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which serves as the focal point for the coloring/decorating activity.

Accordingly, the applicable subheading for the complete activity pack will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

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 646-733-3037.


Robert B. Swierupski

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