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NY L86841

August 22, 2005

CLA-2-49:RR:NC:SP:234 L86841


TARIFF NO.: 3926.10.0000; 4911.91.4040; 9608.20.0000; 9609.90.8000; 3407.00.2000; 9611.00.0000; 4908.90.0000; 4911.91.2040

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

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

Dear Mr. Maher:

In your letter dated August 3, 2005, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a “Batman Deluxe Activity Set” (Item # 5738) was submitted for our examination and is being returned to you as requested. It consists of a number of items put up together for sale in a paperboard retail display box. However, since the items appear to serve more than one activity (e.g., coloring, self-adornment, making molded figures, etc.), they will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will therefore be classified separately. The individual items are listed below, each immediately followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), rate of duty and tariff description.

A portable, molded-plastic “activity desk” measuring approximately 10” x 15” x 1¾”. It is fitted to hold an 8”-wide roll of paper, and also incorporates a lidded storage compartment for markers, crayons and the like. 3926.10.0000/ 5.3%. (Other articles of plastics : office or school supplies.)

An 8”-wide, 60’-long paper “activity roll” supplied with the above-described desk. It is printed with a series of black-and-white line drawings (cartoon scenes) to be colored by the user. 4911.91.4040/ Free. (Other printed pictures, designs and photographs.)

6 washable markers. 9608.20.0000/ 4%. (Felt-tipped and other porous-tipped pens and markers.)

8 crayons. 9609.90.8000/ Free. (Other crayons.)

A 5-oz. container of “fun dough” modeling compound. 3407.00.2000/ Free. (Modeling pastes, including those put up for children’s amusement.)

A plastic stamper with a Batman-figure handle. This item is evidently designed for use in making impressions in the above-described modeling compound. 9611.00.0000/ 2.7%. (Date, sealing or numbering stamps and the like, designed for operating in the hand.)

A sheet of assorted Batman-related temporary tattoos (printed transfers) designed for ornamenting one’s skin. 4908.90.0000/ Free. (Transfers (decalcomanias), other than vitrifiable.)

A Presto Magix™ play scene, which is an 8½” x 12” sheet of plastic-coated paperboard printed with a cityscape. 4911.91.4040/ Free (Other printed pictures, designs and photographs.)

A sheet of assorted die-cut, printed plastic Presto Magix™ cling stickers, which are designed to be used in conjunction with the above-described play scene. These stickers, which do not have any adhesive, cling to certain surfaces by means of static electricity. 4911.91.4040/ Free. (Other printed pictures, designs and photographs.)

A color-your-own “poster,” which is a 12” x 18” sheet of paperboard printed with a picture that incorporates black-and-white portions to be colored by the user. 4911.91.4040/ Free. (Other printed pictures, designs and photographs.)

2 sheets of die-cut, pressure-sensitive paper stickers printed with assorted black-and-white pictures of Batman-related characters. The printing appears to have been produced by a lithographic process. 4911.91.2040/ Free. (Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters.)

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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