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NY M86204




September 20, 2006

CLA-2-49:RR:NC:SP:234 M86204

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a child’s “sticker and coloring set” from China.

Dear Mr. Crago:

In your letter dated August 21, 2006, you requested a tariff classification ruling.

A sample identified as a “sticker and coloring set,” item # A068KA00122G (CPA2001), was submitted for our examination and is being returned to you as requested. It consists of the following items put up together for retail sale in a cellophane bag with printed paperboard backer/header card:

Ten 8 ½” x 11” sheets of paper printed with black-and-white line drawings suitable for coloring. The printing on these paper “coloring sheets” appears to have been done by a lithographic process.

Six felt-tipped markers in assorted colors.

Three 4” x 8” sheets of die-cut, pressure-sensitive paper stickers printed with cartoon-style pictures. These stickers, which appear to have been printed by a letterpress process, are suitable for embellishing the above-described “coloring sheets.”

The items in question will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the paper “coloring sheets.”

Accordingly, the applicable subheading for the complete “sticker and coloring set” will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed matter: pictures, designs and photographs: lithographs on paper or paperboard, not over 0.51 mm in thickness: other than posters. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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