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NY N009924

May 21, 2007



TARIFF NO.: 4903.00.0000

Ms. Alexandra Latham
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a Disney Princess activity book set from China

Dear Ms. Latham:

In your letter dated April 16, 2007 you requested a tariff classification ruling.

The ruling was requested on a product identified as the “Disney Princess Activity & Sticker Embellishment Kit”, item # 170076. A sample of the product was submitted, which will be returned to you as you requested.

The sample kit consists of three children’s spiral-bound paper books featuring the Disney (© 2007 Disney Enterprises Inc.) princesses and related accessories to color and decorate. One book, measuring approximately 8-1/2” x 9-1/2,” contains 25 paper sheets, printed with pictures to be colored, painted and decorated, and six paper sheets of self-adhesive stickers, bound between paperboard covers. A second book, measuring approximately 7-1/2” x 9-1/4,” contains 25 paper sheets, printed with a border design and captions on the top and bottom and with a large blank area in the middle, to be used for drawing or painting, and six paper sheets of self-adhesive stickers, bound between paperboard covers. The back cover is extra thick and has an extended top section, on which a five color paint set is attached. A molded plastic handle is attached at the top. A third book, measuring approximately 5-1/2” x 6-1/4,” contains eight paperboard sheets, printed with pictures of the Disney princesses, information about their favorite jewelry and accessories, and snap-out pictures of the jewelry and accessories. The book includes plastic stick-on gems for decorating the items in the book and a small plastic locket designed to be used with the “My Secret Locket” page in the book. In addition to the books, the kit contains five markers, five self-inking stamps, two gel pens, additional self-adhesive stickers and three cut-out Disney princess figures, made of paperboard with plastic stands (one side of the figures is designed to be colored).

The kit will be imported packed together ready for retail sale. The contents of the kit are put up together primarily for the common activity of drawing, coloring and decorating the books. They are classifiable together as “goods put up in sets for retail sale.” The essential character of the set is imparted by the books, all of which are classifiable in the same subheading.

The applicable subheading for the “Disney Princess Activity & Sticker Embellishment Kit”, item # 170076, will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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