CLA-2-49:OT:RR:NC:4:434
Yves Lacelle
W2C Customs Trade Management
1919 Lionel Bertrand Road Ste. 104
Boisbriand J7H1N8
CANADA
RE: The tariff classification of a figurine, book, poster, and pin from China
Dear Mr. Lacelle:
In your letter, dated April 10, 2023, you requested a tariff classification ruling on behalf of your client, Ubisoft EMEA. A detailed description and photos were provided for our review.
The product under consideration is the “Collector Full Compo Retail,” which consists of four items: A plastic figurine, a book, a poster, and a base metal pin. The items are imported together in a retail box. In the United States, a video game, “Assassin’s Creed Mirage,” will also be added to the retail box prior to sale.
The first item is a statuette representing the main character from the upcoming video game, “Assassin’s Creed Mirage.” It will be made from acrylonitrile butadiene styrene (ABS) and polyvinyl chloride (PVC) plastics. The statuette features the character posed upon an arch typical of the architecture of the city of Baghdad. It will measure approximately 32 cm in height.
The book is hardbound and contains 52 pages of colorful, detailed illustrations from the video game.
The poster measures 500 mm x 500 mm and is a fictional map representation of Baghdad in the 9th century that also ties to the video game’s premise. It is lithographically printed on coated 128g paper.
The base metal pin measures approximately 2.75” long and is kite-shaped with a circle at the base. It is designed to be worn for ornamentation. A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), which 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). “Retail sale” does not include sales of products which are intended to be re-sold after further manufacture, preparation, repacking or incorporation with or into other goods. The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together.”
Although the four items are packaged and sold together, at time of importation the goods are not a set. They will undergo further packing and incorporation of other goods, namely, the video game. It is also unclear whether the items “meet a particular need or carry out a specific activity.” As imported, they are simply four disparate items that will be classified separately.
The applicable subheading for the plastic statuette will be 3926.40.0090, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the book will be 4901.99.0060, HTSUS, which provides for “Art and pictorial books: Valued under $5 each.” The rate of duty will be Free.
The applicable subheading for the poster will be 4911.91.2020, 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 0.51mm in thickness: Posters.” The rate of duty will be Free.
The applicable subheading for the base metal pin will be 7117.19.9000, HTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11 percent 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4901.99.0060 and 7117.19.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods, the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 4901.99.0060 and 7117.19.9000, 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.
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 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