Customs Ruling Regarding Flocked Children's Coloring Kit

This ruling was by Angelsn Enterprises of Milwaukee, Wisconsin and was regarding a Fashion Angels "Velvet Art Tote" Collection Kit. The kit consists of an easy to follow instruction sheet, "velvet art tote", eight mini velvet posters, six colored markers, and a fashion designed pencil pouch. The article referred to as the "velvet art tote" is an accordion file. The accordion file is constructed of paperboard coated with a velvet flock design. There are paper sheets attached to the tote to divide it into sections. The tote measures approximately 11" x 13". The pencil pouch is made of velvet flock designed textile with an inner layer of plastic. The paperboard posters also have a velvet flock design. Six plastic, felt tipped markers in pink, blue, yellow, red, green and purple are packaged in a clear plastic container. The items are packaged together in a box for retail sale. The kit allows young girls of age 6 to color in velvet flock designs on the tote, poster and pencil pouch.

Customs rules that the applicable subheading for the Fashion Angels "Velvet Art Tote" Collection Kit will be 4820.30.0040, Harmonized Tariff Schedule of the United States ("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 set: Binders (other than book covers), folders and file covers: Other. The rate of duty will be Free.