CLA-2-49:OT:RR:NC:N4: 234
Troy Clarke
CBT International, Inc.
249 East Ocean Blvd., Suite 650
Long Beach, CA 90802
RE: The tariff classification of a “Disney Sticker Activity Set” from China.
Dear Mr. Clarke:
In your letter dated June 16, 2014, on behalf of Artistic Studios, LLC, you requested a tariff classification ruling.
The ruling was requested on a “Disney Sticker Activity Set”, Item # 14011. A sample was submitted for our examination and will be returned to you per your request. The item is a box of Disney stickers that come in four different styles. There are four rolls of stickers in the box with each roll containing over 200 stickers. The first roll is printed with letters and the second roll is printed with theme characters from the Disney movies “Planes”. These two rolls consist of die cut self-adhesive paper lithographs on a roll of release paper. The third roll has holographic prints of “Planes” characters and the fourth roll has holographic prints of the “Planes” parts and accessories. These two rolls consist of plastic lithographs with a pressure sensitive backing on a roll of release paper.
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) provides 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Disney Sticker Activity Set to be a set for tariff classification purposes, with the essential character imparted by the lithographically printed paper stickers.
The applicable subheading for the Disney Sticker Activity Set will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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
Director
National Commodity Specialist Division