CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of the "Wacky Packages" and a miniature Uno game from China
Dear Mr. Kenny:
In your letter, dated May 13, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The ruling was requested for item 569869 "Wacky Packages" and item 482511, a miniature Uno card game. Photos and product information were submitted for our review.
The first product under consideration, "Wacky Packages" item number 569869, is a package of 5 miniature plastic toy representations of common food or household items such as cereal, dog food, toothpaste, soap, cookies etc. The product is sold in a variety of combinations and can be collected to form a complete set. Included in each retail box is one sticker, lithographically printed on paper and less than .51mm in thickness. The "Wacky Packages" item is principally designed for the amusement of children 8 years of age and older.
Legal Note 4 to Chapter 95 states that heading 9503 applies to "articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys." In addition, when applying Note 4, the toy and non-toy item(s) must complement one another to the extent that together they can be used for "amusement, diversion or play" in order to possess "the essential character of toys". This item meets the aforementioned terms of Note 4 to Chapter 95. The overall combination possesses the essential character of toys of heading 9503. The child will use the sticker in conjunction with the "Wacky Packages". The sticker adds to the amusement of the toys with which they are packaged.
The second product under consideration, item number 482511, is a miniature Uno game, whereby players using colored cards that have various assigned points, compete to be the first to total 500 points. The game contains a standard set of 108 Uno playing cards, measuring approximately 2 inches by 1 inch. The miniature Uno game is principally designed for the amusement of children 6 years of age and older.
The applicable subheading for the "Wacky Packages" will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys...dolls, other toys...puzzles of all kinds; parts and accessories thereof... 'Children's products' as defined in 15 U.S.C. 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age." The rate of duty will be Free.
The applicable subheading for the miniature Uno game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9504.90.9080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9504.90.9080, 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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division