CLA-2-49:OT:RR:NC:4:434
Mr. Joseph Kenny
Geodis USA
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a child’s activity kit from China
Dear Mr. Kenny:
In your letter, dated July 9, 2019, you requested a tariff classification ruling. A sample was provided for review and will be returned, per your request.
The product under consideration you describe as a child’s activity kit. All items are packaged inside an expanding file tote. The items inside are as follows:
A 20 page, spiral-bound activity book with drawings to color and decorate with stickers
10 colored markers
4 sheets of lithographically printed paper stickers
2 printed paper scenes suitable for coloring or decorating with stickers
1 page of foam stickers
4 sheets of magnetic characters
1 plastic magnet board covered with a lithographically printed scene on paper for use with the character magnets
You propose classification in subheading 9503, as a toy. However, the item is not classifiable in Chapter 95 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.
To proceed with classification, we must determine whether the child’s activity kit meets the definition of a “set” within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)). The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kit under consideration does consist of multiple articles classifiable under separate headings. It is packaged together for retail sale. Therefore it fulfills the requirements of (a) and (c) above. However, we find that it fails (b). The magnet board and magnets do not contribute to the same need or activity as the remaining items, that of creating and embellishing a picture. Since the kit is not a set for customs purposes, the items will be separately classified.
The expandable file folder tote is constructed with an outer surface of plastic sheeting. It is akin to a briefcase. The article provides storage, protection, portability, and organization to files and documents. The interior is divided into four sections. It features two plastic handles and an open top. The expandable file folder measures approximately 13 inches (w) 11 inches (h) x 3.5 inches (d).
The applicable subheading for the expandable file folder will be 4202.12.2935, HTSUS, which provides for trunks, suitcases, vanity and attache cases and similar containers: with outer surface of plastics: other: other: attache cases, briefcases and similar containers. The general rate of duty will be 20 percent ad valorem.
The applicable subheading for the markers will be 9608.20.0000, HTSUS, which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 percent ad valorem.
The applicable subheading for the sticker sheets and the printed scenes will be 4911.91.2040, HTSUS, which provides for “Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” The rate of duty will be free.
The applicable subheading for the foam stickers will be 3919.90.5060, 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 general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the activity book will be 4903.00.0000, which provides for “Children’s picture, drawing or coloring books.” The rate of duty will be free.
The applicable subheading for the magnetic characters will be 8505.19.2000, HTSUS, which provides for “permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite goods containing flexible magnets.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the printed plastic magnetic board will be 4911.91.3000, HTSUS, which provides for printed “Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness.” 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3919.90.5060, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, HTSUS, listed above.
Products of China classified under subheadings 8505.19.2000, HTSUS, and 4202.12.2935, HTSUS, unless specifically excluded, are subject to the 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 8505.19.2000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
This merchandise may also be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division