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NY L86240




August 18, 2005

CLA-2-48:RR:NC:SP:234 L86240

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.9000

Mr. Richard Ingrao
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of a children’s coloring activity set from China.

Dear Mr. Ingrao:

In your letter dated August 3, 2005, you requested a tariff classification ruling on behalf of your client, Giddy Up, LLC (Ann Arbor, MI).

A sample identified as a “WOW Paper, Super Surprises, Scribble & Giggle Kit” was submitted for our examination. Although the sample is not in retail packaging, we assume, based on your letter and an accompanying photo, that all the components of the kit will in fact be imported and sold together in a single retail package.

The kit consists of several items designed to engage the user in a paper coloring/decorating activity: 30 sheets of “WOW paper” (color-changing creation pages), 6 “color-changing markers,” 2 “magic-reveal postcards,” 10 small sheets of die-cut paper stickers, and 4 “image applicators” (small rubber stamps). The 4¾” x 7¼” sheets of WOW paper are largely blank but have design-printed borders. When the sheets are colored using the markers provided, hidden patterns and designs emerge through an interaction between the ink and a pre-existing “special treatment” within the paper. Additionally, it is claimed that each marker reveals two different colors, depending on the location struck on the page. The postcards and stickers have also been specially prepared to produce the same effect when colored with the markers. The rubber stamps, which are meant to be inked with the markers, can be used to decorate the paper items.

As you suggest, the above-described items will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the “WOW paper,” which is the most abundant component and the focal point of the coloring/decorating activity. You further suggest that the “WOW paper” (and consequently, the entire set) may be classifiable within chapter 49 (“printed matter”), Harmonized Tariff Schedule of the United States (HTS). However, the “WOW paper” sheets generally exhibit merely decorative/repetitive design printing, which is not considered “printed matter” for purposes of chapter 49, HTS. Products of this nature are instead provided for, as surface-decorated or printed papers, in chapter 48, HTS.

Accordingly, the applicable subheading for the complete “WOW Paper, Super Surprises, Scribble & Giggle Kit” will be 4811.90.9000, HTS, which provides for other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be Free.

Importations of this merchandise may be subject to the provisions of Part 133 of the Customs Regulations if the product copies or simulates a registered trademark, trade name or copyright recorded with Customs & Border Protection (CBP). If your client is an authorized importer of the product, we recommend notifying the CBP office at the port of entry prior to importation.

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,

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