CLA-2-95:OT:RR:NC:N4:424
Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez St.
Carson, CA 90895
RE: The tariff classification of the “Cultures of the World Theme Box” from various countries
Dear Ms. Romero:
In your letter dated October 7, 2009 you requested a tariff classification ruling.
A sample of the “Cultures of the World Theme Box,” item number FF942, part of the Lakeshore Theme Box product line, was received with your inquiry. The instant theme box is comprised of various props that illustrate different cultures of the world. The Photo Cards consist of 40 colored pictures which measure about 5 ¾” x 2 ½”. The plastic coated cards are divided into 2 groups of 20 cards each titled “Children Around the World” and “Homes Around the World.” The cards are lithographically printed on one side with color pictures and on the reverse side with text. The Japanese Paper Fan is made up of paper and plastic components. The miniature paper fan is constructed of die-cut, pleated paper cut to size or shape. The “hand fan” measures about 3½” long and is printed on one side with flowers and a butterfly. The fan is attached to plastic handles which fold up to enclose the fan as a case which secures with a plastic clasp. The fan is a composite good that will be classified as a paper product because the essential character is imparted by the pleated paper. The World Globe is a plastic sphere that measures 6 ½” high and about 3 ½” in diameter. The globe is printed with representations of the oceans, continents, countries, etc. of the earth. It is attached to a plastic base by means of a mounting that allows the globe to be rotated. The three aforementioned items are made in China. The Chinese lantern, made in Taiwan, is a paper and plastic product that is a miniature version of lanterns that are used for party celebrations during the Chinese New Year. The five national flags, from an unspecified country, are small copies of the national flag of the United States and four other non-specified nations of the world. The maraca and the woven rattle, made in Peru and Ghana, respectively, are toy instruments because of their small size and overall construction which would not allow the foregoing to produce quality sound. The plastic foods are colorful toy representations of Mexican beans and rice, Japanese sushi and Chinese spring rolls. They are made in China. The ink pad and the four stamps, designed for use with the pad, represent four different Native American symbols. They are made in Taiwan. The pair of miniature clogs measure approximately 2 ½” long x 1” high and are intended for decorative use. The painted wooden clogs, made in China, are designed with a windmill scene on top and red trim around the ankles and soles. Each of the items are imported separately and packaged for retail sale in the U.S.
You suggested classification as a toy in Chapter 95. Although the items in the theme box are designed to help children of ages three and older to explore foreign cultures and learn about different customs around the world, the product is not considered a set for the purposes of the tariff, as they are not put up in a manner suitable for sale directly to users without repacking. Furthermore, with the exception of the plastic food, maraca and woven rattle, the manipulatives are not principally designed for amusement. The individual components will be classified separately.
The applicable subheading for the Plastic Foods, the toy Maraca and the Woven Rattle will be 9503.00.0080, 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…Other.” The rate of duty will be free.
The applicable subheading for the Chinese Lantern will be 9505.90.4000, HTSUS, which provides for “Festive, carnival, or other entertainment articles…: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be free.
The applicable subheading for the Ink Pad and 4 Symbol Stamps will be 9611.00.0000, HTSUS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 2.7 % ad valorem.
The applicable subheading for the Photo Cards will be 4911.99.6000, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: printed on paper in whole or in part by a lithographic process. The rate of duty will be free.
The applicable subheading for the Japanese Paper Fan will be 4823.90.8600, HTSUS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free.
The applicable subheading for the World Globe will be 4905.10.0000, HTSUS, which provides for globes, printed. The rate of duty will be free.
The applicable subheading for the U.S. National Flag will be 6307.90.9825, HTSUS, which provides for “Other made up textile articles:…national flags: of the United States.” The rate of duty will be 7 % ad valorem.
The applicable subheading for the four other National Flags will be 6307.90.9835, HTSUS, which provides for “Other made up articles:…national flags: of other nations.” The rate of duty will be 7 % ad valorem.
The applicable subheading for the decorative wood carvings (miniature clogs) will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 % ad valorem.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division