CLA-2-42:OT:RR:NC:N4:441

Ms. Jeannine Greener
Air Tiger Express, (USA) Inc.
18343 8th Avenue South
Seattle, WA 98148

RE: The tariff classification of a coin purse and school supplies from China

Dear Ms. Greener:

In your letter dated June 11, 2020, you requested a tariff classification ruling on behalf of your client, Moose Toys LLC. You have submitted images in lieu of samples.

The article at issue, item number 25261/25262, consists of a novelty coin purse, a ruler, a sharpener, a highlighter, an eraser, a tape dispenser, a pencil, a sticker sheet, a sticky notes memo pad, and a notebook. The coin purse is made-up to emulate a mini-backpack. Per your email correspondence, the coin purse is constructed with an outer surface of plastic sheeting that is reinforced with a textile backing. The coin purse is designed to provide storage, protection, organization, and portability to coins. The article has a zippered closure and a front zippered pocket.

In your request, you suggest classification of the coin purse filled with miniature school supplies as toys in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. CBP does not consider drawing, writing or coloring to have significant play value for classification purposes as a toy. The school supplies inside the coin purse, although smaller versions, are functional markers, pencils, crayons, stickers, erasers and paper notepads etc. The instant product does not provide any amusement or role-play value and therefore does not meet the terms of heading 9503.

While all the components are packaged and sold together, the items are not considered a set for tariff purposes as they do not meet the requirements of a General Rule of Interpretation (GRI) 3(b). The contents are disparate school supplies that are not dedicated to a specific activity. Moreover, even if miniature, school supplies are not the types of articles normally carried in a coin purse. Therefore, each article will be classified separately.

The applicable subheading for the coin purse will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics. The general rate of duty will be 12.1¢/kg + 4.6% ad valorem.

The applicable subheading for the ruler will be 9017.80.0000, HTSUS, which provides for drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other instruments. The general rate of duty will be 5.3% ad valorem.

The applicable subheading for the sharpener will be 8214.10.0000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (non-mechanical) and blades and other parts thereof. The general rate of duty will be 0.3¢ each plus 4.2% ad valorem.

The applicable subheading for the highlighter will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The general rate of duty will be 4 percent ad valorem.

The applicable subheading for the eraser and the tape dispenser will be 3926.10.0000, HTSUS, which provides for office or school supplies of plastic. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the pencil will be 9609.10.0000, HTSUS, which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The general rate of duty will be 14¢/gross + 4.3% ad valorem.

The applicable subheading for the sticker sheet will be 4911.91.4040, HTSUS, which provides for other: pictures, designs and photographs: printed not over 20 years at time of importation:  other: other: other. The general rate of duty will be Free.

The applicable subheading for the sticky notes memo pad will be 4820.10.2020, HTSUS, which provides for memorandum pads, letter pads and similar articles. The general rate of duty will be Free.

The applicable subheading for the notebook will be 4820.10.2060, HTSUS, which provides for diaries, notebooks and address books, bound… other. The general rate of duty will be Free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.32.1000, 9017.80.0000, 4820.10.2020, and 4820.10.2060 HTSUS, unless specifically excluded, are subject to an 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 4202.32.1000, 9017.80.0000, 4820.10.2020, and 4820.10.2060 HTSUS, listed above.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9608.20.0000, 9609.10.0000, and 4911.91.4040 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 9608.20.0000, 9609.10.0000, and 4911.91.4040, 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.

Pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Commission U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").

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 Vikki Lazaro at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division