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 > 2003 NY Rulings > NY J82646 - NY J82694 > NY J82693

Previous Ruling Next Ruling
NY J82693




March 27, 2003

CLA-2-49:RR:NC:SP:234 J82693

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a printed plastic coloring mat, with crayons and cleaning cloth, from China.

Dear Mr. Morse:

In your letter dated March 19, 2003, you requested a tariff classification ruling on behalf of Meijer Distribution.

A sample of a child’s “giant play mat” kit (item #501802) was submitted and is being returned to you as requested. The “play mat” is a 40” x 40” sheet of white plastic film, printed on one side with a black, cartoon-style line drawing of an outdoor scene depicting frolicking animals. The “mat” is packed, together with 8 “wipe-off” crayons and a 6”-square cleaning cloth, in a printed retail box made of paperboard. The product is designed to encourage the child to color the scene on the mat using the crayons provided. If desired, the cloth can be used to remove color from the mat, and the process can be repeated.

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed plastic sheet, which is the principal, enduring component.

Accordingly, the applicable subheading for the complete #501802 “giant play mat” kit will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3%. 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: