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NY N009856




May 14, 2007

CLA-2-49:RR:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
5 Hanover Square, 15th Floor
New York, NY 10004

RE: The tariff classification of Disney Princess Fun to Draw DVD Activity Book from China

Dear Ms. Wierbicki:

In your letter dated April 17, 2007, you requested a tariff classification ruling on behalf of your client Tara Toy Corporation (Hauppauge, NY).

An illustrative sample was submitted of the Disney Princess Fun to Draw DVD for our examination and is being returned to you as requested. The ninety page activity book which is 11” x 12½” consists of six wipe-off coloring pages and eighty-four outlined pages to aid children in drawing themed Disney characters. In addition to the drawing book, the set which is packaged ready for retail sale in a cardboard box, consists of the following items: an instructional DVD to guide the user with step-by-step techniques to create and color specific Disney themed characters in the drawing book, six crayons, six wipe-off markers, four glitter glue tubes, four sticker sheets and one special wipe off marker crafted in a shape to match an animated character in the DVD.

The six wipe-off pages are coated paperboard and the additional outlined pages are uncoated paper for drawing. The pages are intended to be colored with the included markers and crayons and decorated with the glitter glue and printed stickers. There is a vinyl pouch with a snap closure attached to the book’s spiral binding for easy storage of the included accessories. The kit will be classified as “goods put up in sets for retail sale” whose essential character is imparted by the book which serves as the focal point for the drawing and coloring activity.

The applicable subheading for the Disney Princess Fun to Draw DVD 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.

Sincerely,

Robert B. Swierupski
Director,

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