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 L81165 - NY L81393 > NY L81371

Previous Ruling Next Ruling
NY L81371

December 15, 2004

CLA-2-48:RR:NC:SP:234 L81371


TARIFF NO.: 4823.90.6600

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of children’s activity kits, including flocked paperboard shapes and markers, from China.

Dear Mr. Shapiro:

In your letter dated December 1, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation. Three samples were submitted for our examination and are being returned to you as requested.

“Girlie Girl Very Velvet 16 x 20 Animals” (Item #52465) consists of several items that have been shrink-wrapped together for retail sale: a 16” x 20” sheet of partially-flocked white paperboard, 5 felt-tipped marker pens in assorted colors, and a tube of glitter glue. The paperboard sheet incorporates a number of die-cut, punch-out shapes, each of which has been flocked so as to depict part of an animal. The user is encouraged to color/decorate the unflocked areas of the paperboard, then punch out the various shapes and assemble them together to “build” a 3-D animal. (The paperboard pieces have slots to facilitate interlocking them with one another in the proper configuration.)

“Girlie Girl Very Velvet 6 x 9 Animals” (Item #52450) is the same type of kit described above, except that the flocked paperboard sheet measures 6” x 9” and the accompanying markers and tube of glitter glue are smaller.

The “Hot Wheels Racing Scene” (Item #52433) is another shrink-wrapped kit, in this instance consisting of a 16” x 20” sheet of partially flocked paperboard punch-outs representing racing cars and accessories, five markers and some double-stick tape. The user is encouraged to color the unflocked areas of the paperboard shapes. Some of the accessories are small slotted pieces that may be slid onto the cars to allow them to stand upright. Other accessories may be applied to the cars using the tape provided.

For tariff classification purposes, the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard shapes. We note your primary suggestion that classification in the provision for toys (heading 9503 of the Harmonized Tariff Schedule of the United States (HTS)) may apply. It appears, however, that coloring (which we do not consider “play”) is the principal activity engendered by these kits. Although some simple assembly is also involved, we find that there is insufficient activity beyond the coloring process for us to consider the products to be toys of Chapter 95, HTS.

The applicable subheading for all of the above-described kits will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated 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

Previous Ruling Next Ruling

See also: