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NY K86571

June 14, 2004
CLA-2-48:RR:NC:SP:234 K86571


TARIFF NO.: 4820.20.0000; 4820.10.4000

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of children’s writing kits from China.

Dear Ms. Pankan:

In your letter dated May 27, 2004, you requested a tariff classification ruling. Three samples, all part of the “Learning Playground” line of educational products, were submitted for our examination.

Item # 481240 is a retail blister pack containing a paper/paperboard “pet journal” and three sheets of die-cut, printed paper stickers. The “pet journal” is 5½” x 8½” spiral-bound book designed to encourage a child to write about his/her pet. (The packaging bears a statement indicating that the article is designed to help develop creative writing skills and vocabulary.) Most of the pages consist of lined, blank spaces headed by printed prompts such as “Tell about how your pet changed as time went by,” or “Tell what tricks your pet loves to do!” Other pages feature blank areas in which the user is to draw a picture or paste a photo. The accompanying stickers are printed with pet-related pictures and phrases, and can be used to decorate the book.

Item # 480860 is a retail blister pack containing a paper/paperboard “journal” and three sheets of die-cut, printed stickers. This product is essentially the same as item # 481240 described above, except that the book’s captions prompt the user to write about various aspects of his/her own life, e.g., “When I grow up, I want to be a _____, and this is why,” or “Here’s what my perfect day would be like .”

The applicable subheading for the # 481240 and # 480860 journal/sticker sets will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for exercise books, of paper or paperboard. The rate of duty will be Free.

Item # 480990 (“Creative Writing Kit”) is a retail blister pack containing a blank book, 6 colored markers, 3 sheets of die-cut, printed paper stickers, and an instruction booklet. The hardbound 7” x 9” blank book consists of a number of sheets of plain white paper mounted within rigid paperboard covers. It is designed to encourage a child to write and illustrate his/her own book using the markers and stickers provided. The 5” x 7” staple-bound instruction booklet consists of eight pages printed with “story starters” and writing tips.

For tariff classification purposes, the # 480990 kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the blank book, which is the most substantial component and the focal point of the intended activity. The packaging suggests that “the finished book will be a keepsake long after your child is grown.”

Accordingly, the applicable subheading for the complete # 480990 “Creative Writing Kit” will be 4820.10.4000, HTS, which provides for other articles similar to notebooks, of paper or paperboard. 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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