CLA-2-49:OT:RR:NC:N4: 234
Ms. Elizabeth Kessens
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of Activity Kit, Item # 13909901 from China.
Dear Ms. Kessens:
In your letter dated February 28, 2014 you requested a tariff classification ruling.
The ruling was requested on Disney “Doc Mc Stuffins” themed Activity Kit, Item # 13909901. A sample was submitted for our examination and will be returned to you as per your request. The kit consists of an activity pad, a growth chart, wipe-off board, wipe-off cloth, paper badge, roll of paper stickers, one sheet of glitter foam stickers, two sheets of paper stickers, one sheet of plastic gem stickers, two paper pop out cards, a vinyl bag, five chunky crayons, and cardboard room sign.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The items do not constitute a set for tariff purposes since the components are not put up together to meet a particular need or carry out a specific activity. Consequently, each article in the package must be classified under its own appropriate tariff heading.
The applicable subheading for the activity pads will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. The rate of duty will be Free.
The applicable subheading for the growth chart, badge, roll of sticker, sheets of paper stickers, pop out cards and room sign will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: Other: Other: 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 wipe-off board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 % ad valorem.
The applicable subheading for the wipe-off cloth will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. The rate of duty will be 17.2% ad valorem.
The applicable subheading for the glitter foam stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gem stickers will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the vinyl bag will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the chunky crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: Other: Other. 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 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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division