CLA-2-48:OT:RR:NC:N4:434
Ms. Carrie Vanderhoff Santoki, LLC. 1100 N. Opdyke Rd. Suite 200
Auburn Hills, MI 48326
RE: The tariff classification of LEGO notebook with gel pen from China
Dear Ms. Vanderhoff:
In your letter dated August 30, 2019, you requested a tariff classification ruling. You submitted a sample and photos of one item, identified as item number 52257, “LEGO Locking Notebook & Gel Pen; Blue.” This item is a 6.2” x 6.2”, 352 page notebook in various colors that resembles a 2” x 2” LEGO brick. The notebook has an embedded LEGO brick located in the back inside cover with a LEGO gel pen attached by the gel pens’ embedded LEGO brick.
The sample will be returned, as requested.
You propose classification in subheading 9503, Harmonized Tariff Schedule of the United States (HTSUS), as a toy. However, the item is not classifiable in Chapter 95 HTSUS since CBP does not consider drawing, pasting, writing, coloring or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for drawing, pasting, writing, coloring or painting as toys since those tools are not designed to amuse.
For tariff purposes, the above-described article will be regarded as a “good put up in a set for retail sale” whose essential character is imparted by the notebook. The set, in its entirety, will therefore be classified in the provision applicable to the notebook.
The applicable subheading for the LEGO notebook with the gel pen will be 4820.10.4000, 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: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other.” The duty rate will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.10.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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, please contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division