United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K87690 - NY K87732 > NY K87721

Previous Ruling Next Ruling
NY K87721

August 13, 2004
CLA-2-49:RR:NC:SP:234 K87721


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 July 21, 2004, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation (Hauppauge, NY).

A sample identified as a “Hot Wheels Stationery Fun Pack,” item 33408, was submitted for our examination and is being returned to you as requested. It consists of several items intended to encourage a child to engage in coloring/drawing activity related to a racing-car theme:

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. A sketch pad with blank white paper pages. Eight crayons.
Four mini markers.
A small plastic stencil.
A pencil.
A ballpoint pen.
A small sheet of die-cut, pressure-sensitive paper stickers printed with car-related pictures and designs. An icon “stamper” (rubber stamp).
A small 2-color ink pad.

The above items are packed together on a blister card, which in turn has been placed within a flat PVC carrying bag printed with the name “Hot Wheels Stationery Fun Pack” with related graphics.

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

Accordingly, the applicable subheading for the complete # 33408 “fun 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

Previous Ruling Next Ruling

See also: