HS Code Classification Children’s Books with Accessories>Tax Consultant Kenya

The products meet the definition of sets under General Rule of Interpretation (GRI) 3(b) and, as such, will be classified according to the component which can be regarded as conferring on the set as a whole its essential character. In this case, the books provide the focal point for the activities and impart the essential character of the sets.

CLA-2-49:OT:RR:NC:4:434

Sharon Tuck
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072

RE: The tariff classification of children’s books with accessories from China

Dear Ms. Tuck:

In your letter, dated August 3, 2022, you requested a tariff classification ruling. In lieu of samples, detailed descriptions and photos were provided for our review.

The products under consideration, SKU 33916301, are two versions of a children’s activity set, Design 1 and Design 2. Both feature a “Secret Keeper Book.” The book is 80 pages and hardbound, measuring approximately 5″ x 7″. Four page designs repeat throughout the book, with twenty pages of each. One design is a page of circles and various smiley faces and other expression faces that can be colored. Three of the circles are empty and prompt the child to fill in the blanks, “… made me LOL,” “… made me smile,” and “I love…” Another page design consists of what are meant to look like memo notes or picture frames that the child can draw in or apply stickers to. A third page design consists of all-over faint daisies that the child can color in and write over or draw over. The fourth design is a page of faint rainbow outlines that the child can also color in or write over or draw over.

Design 1 consists of the book described above packaged together in a retail box with two sheets of stickers, four mini gel pens in various colors, and one blacklight invisible ink pen. The front cover of the book says “Be Kind Always.”

Design 2 consists of the book packaged together in a retail box with one sheet of stickers, two gel pens, one glue stick, and one highlighter pen. The front cover of the book features a sparkly unicorn silhouette.

The products meet the definition of sets under General Rule of Interpretation (GRI) 3(b) and, as such, will be classified according to the component which can be regarded as conferring on the set as a whole its essential character. In this case, the books provide the focal point for the activities and impart the essential character of the sets.

You propose classification of the books in subheading 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

The applicable subheading for the “Secret Keeper Book” sets will be 4903.00.0000, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

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