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 > 2008 NY Rulings > NY N025245 - NY N025357 > NY N025315

Previous Ruling Next Ruling
NY N025315




April 28, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000; 3926.90.9980; 4202.32.2000; 4820.10.2050; 4821.10.2000; 4911.91.4040; 4911.99.6000; 8523.40.5000; 9504.90.6000; 9609.90.8000

Mr. Govind Davis
Learning Horizons
5300 Grant Avenue, Suite 200
Cleveland, OH 44140

RE: The tariff classification of educational kits from China

Dear Mr. Davis:

In your original letter dated February 25, 2008, you requested a tariff classification ruling. Your request included photos of the “Learning Horizons Play Kit” packages for Travel!, Zoo Animals!, Explore!, School! and Let’s Eat! Your request was returned on February 29, 2008 for a sample. A sample entitled “Get Ready for School!” Play Kit was received on March 27, 2008 and will be returned to you as requested.

The sample contains several creative and fun activities designed for pre-school aged children 3 and up. It is packaged in an acetate carry-all plastic case that has a plastic snap-lock lid with handle. The case measures approximately 9” (W) x 12” (L). The case will be considered ordinary packaging for tariff purposes. The items contained in the case are:

A plastic luggage tag that incorporates a slit on one side in which a card can be inserted that has a line for the name, address and telephone number. The tag has a plastic transparent window to view the card and a metal clip to attach the tag to a backpack or belt. The plastic luggage tag measures approximately 4” (W) x 2½” (L).

A coin purse is constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting material. It has a main compartment, a top zipper closure and a photo pocket on the back. Attached to the zipper pull is a split metal key ring. It measures approximately 4½” (W) x 3½” (L).

A journal which is a twenty-four page, hard cover, spiral-bound book filled with captions and activities that encourage writing, drawing and collecting memories about meaningful learning experiences. It measures approximately 8¼” (W) x 8¼” (L).

One design-printed, gift card that is folded and printed on the inside with “For” and “From” lines, to serve as an identifier of the recipient and giver. The gift card is attached by a loop threaded through a ¼" die cut hole. The card measures approximately 2¾" (W) x 3" (L).

A design-printed, surface-colored paper that will be used with the journal. The printed paper measures approximately 7½” (W) x 7½” (L).

A storybook, “Meme’s First Day at School”, which is a mock-up sample of a sixteen page storybook between soft covers illustrating the activities of a school day. It gives a short narrative of the illustrated pictures describing school rules, meeting new people and having fun on the first day of school. The book measures approximately 8” (L) x 8” (W).

More than thirty peel-off reward stickers with new vocabulary words and “cool” pictures on four sheets of release paper are included to decorate and create scenes. The sticker sheets measure approximately 4” (W) x 6” (L).

A “Get Ready for School” Checklist made from multi-ply paperboard that has a magnetic strip located on the back to attach it to a school locker or other metal surface. It measures approximately 4” (W) x 8” (L).

Ten printed wipe off parent cards printed with questions, games and ideas for various activities. The activity cards measure approximately 4¾” (W) x 3½” (L).

Audio CD-ROM that features songs and a narrative tour of a school day. As per our conversation, the CD-ROM also contains printable workbook pages but is not capable of being manipulated or providing interactivity to a user.

Five “Backpack Bingo” wipe-off game cards can be used with the wipe-off crayons. The game cards are printed on both sides with random letters and numbers in squares representing the specially designed board needed to play the game. The game cards measure approximately 6” (W) x 6” (L).

One box of eight non-toxic wipe off crayons are pictured in the contents description but were not included with the sample.

Although the components are intended to enhance the child’s learning experience, we find that the components of this product serve more than one activity (e.g. reading/storytelling, scrap booking and coloring). You suggested a classification of 4911.99.6000 or 4911.99.8000, for tariff purposes, but the components of the play kit will not be considered as "goods put up in sets for retail sale," and will be classified separately.

The applicable subheading for the luggage tag will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty is 5.3 percent ad valorem.

The applicable subheading for the coin purse will be 4202.32.2000, (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the journal will be 4820.10.2050, (HTSUS), which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articlesother. The rate of duty will be Free.

The applicable subheading for the gift card and design printed paper will be 4821.10.2000, (HTSUS), which provides for paper and paperboard labels of all kinds, whether or not printed: printed: printed in whole or in part by a lithograph process. The rate of duty will be Free.

The applicable subheading for the storybook 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.

The applicable subheading for the stickers will be 4911.91.4040, (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.

The applicable subheading for the magnetic checklist and parent cards will be 4911.99.6000, (HTSUS), which provides for other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

The applicable subheading for the audio CD-ROM will be 8523.40.5000, (HTSUS), which provides for discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37: optical media: recorded optical media: other: other. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the Backpack Bingo Cards will be 9504.90.6000, (HTSUS), which provides for articles for arcade, table or parlor gamesother: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of special design, all the foregoing games and parts thereof (including their boards) The rate of duty will be Free.

The applicable subheading for the wipe off crayons will be 9609.90.8000, (HTSUS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be Free.

Your inquiry does not provide enough information for us to give a classification ruling on the Rewards Magnet and Frame and the Story-making Cards listed in your description. Samples of these items were not included with the “Get Ready for School!” Play Kit.

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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: