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N245824

September 17, 2013

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

CATEGORY: Classification

TARIFF NO.: 4903.00.0000

Mr. Joseph D. Paterick

Fashion Angels Enterprises

306 North Milwaukee Street

Milwaukee, WI 53202

RE: The tariff classification of “Hello Kitty Mini Sketch Book”, Item # 43557, “Barbie Mini Sketch Book”, Item # 22305, “Fashion Angels Mini Sketch Book”, Item # 11469 and “Monster High Mini Sketch Book”, Item # 64004, from China.

Dear Mr. Paterick:

In your letter dated August 23, 2013, you requested a tariff classification ruling.

The ruling was requested on “Hello Kitty Mini Sketch Book”, Item # 43557, “Barbie Mini Sketch Book”, Item # 22305, “Fashion Angels Mini Sketch Book”, Item # 11469 and “Monster High Mini Sketch Book”, Item # 64004. A sample of each item was submitted for our examination. All books are intended for retail sale.

The “Hello Kitty Mini Sketch Book” measures approximately 4 ¼" (L) x 1" (W) x 7 1/5" (H). This is a spiral book with a plastic snap closure. The book and its twenty-five sheets are shaped in the image of Hello Kitty. The sheets are printed with black and white drawings of Hello Kitty and five different scenes. The book includes instructions, one stencil sheet, one sticker sheet and six markers. The markers can be used to color the clothing and accessories for Hello Kitty. The stencil sheet can be used to add details to each outfit.The user can finish off and embellish the designs with the stickers.

The “Barbie Mini Sketch Book” is rectangular shaped and spiral bound with a magnetic closure. The book measures approximately 5” (W) x 7” (H) x 1” (D). The book contains instructions, stickers, markers and sheets of partially colored images of Barbie in different scenes. The markers can be used to color the clothing and accessories. The user can finish off and embellish the designs with the stickers.

The “Monster High Mini Sketch Book” is rectangular shaped and spiral bound with a magnetic closure. The book measures approximately 5” (W) x 7” (H) x 1” (D). The book contains instructions, stickers, markers and sheets of partially colored images of Monster High teens in different scenes. The markers can be used to color the clothing and accessories. The user can finish off and embellish the designs with the stickers.

The “Fashion Angels Mini Sketch Book” is rectangular shaped and spiral bound with a magnetic closure. The book measures approximately 5” (W) x 7” (H) x 1” (D). The book contains a design guide, markers and sheets of partially colored images of Fashion Angels. The markers can be used to color the clothing and accessories.

General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the “Hello Kitty Mini Sketch Book”, “Barbie Mini Sketch Book”, “Fashion Angels Mini Sketch Book” and “Monster High Mini Sketch Book” to be sets for tariff classification purposes, with the essential character imparted by the mini sketch book.

The applicable subheading for “Hello Kitty Mini Sketch Book”, “Barbie Mini Sketch Book”, “Fashion Angels Mini Sketch Book” and “Monster High Mini Sketch Book”, 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 samples will be returned to you as per your request.

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 Albert Gamble at (646) 733-3037.

Sincerely,

Myles B. Harmon

Acting Director

National Commodity Specialist Division