NY K85961 - The tariff classification of a child’s activity kit containing sticker albums, paper stickers, plastic stickers, and a stuffed doll, from China. - United States International Trade Commision Rulings

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 K85935 - NY K85982 > NY K85961

Previous Ruling Next Ruling
NY K85961

May 26, 2004
CLA-2-48:RR:NC:SP:234 K85961

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.50.0000; 4911.91.2040; 3919.90.5060; 9502.10.0010

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

RE: The tariff classification of a child’s activity kit containing sticker albums, paper stickers, plastic stickers, and a stuffed doll, from China.

Dear Mr. Maher:

In your letter dated May 6, 2004 you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as item #5605, “Krafty Kids--Sabrina / Sticker Fun,” was submitted for our examination and is being returned to you as requested. It consists of a retail display box containing a 9”-tall fabric stuffed doll (named “Sabrina”), two sheets of holographic, flat pressure-sensitive plastic stickers, six sheets of pressure-sensitive paper stickers (lithographically printed, mainly with pictures and designs), and two small sticker albums consisting of bound sheets of slick coated paper.

The packaging of this kit bears printed suggestions indicating that the user will “have hours of fun” creating sticker books, but may also choose to decorate the doll’s clothes with some of the stickers. Nevertheless, we find that playing with a doll and arranging stickers in an album are different activities. Since all the items in the kit do not relate to the same particular activity, they will not be regarded as “goods put up in sets for retail sale,” and will be classified separately.

The applicable subheading for the two sticker albums will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.

The applicable subheading for the six sheets of printed paper stickers will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard: not over 0.51 mm in thicknessother than posters. The rate of duty will be Free.

The applicable subheading for the two sheets of holographic plastic stickers will be 3919.90.5060, HTS, which provides for other (than certain enumerated) self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. The rate of duty will be 5.8%.

The applicable subheading for the “Sabrina” doll will be 9502.10.0010, HTS, which provides for dolls representing only human beingswhether or not dressedstuffed. 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: