CLA-2-95:OT:RR:NC:N4:424
Ms. Sara Moffatt
C.H. Robinson Freight Services
1501 Mittel Blvd, Suite A
Wood Dale, IL 60191
RE: The tariff classification of the “Pullbax Dual Pencil Racers Kit” from China
Dear Ms. Moffatt:
In your letter dated April 8, 2014, you requested a tariff classification ruling on behalf of Industries for the Blind.
A sample of an item identified as the “Pullbax Dual Pencil Racers Kit,” item PB-003, was submitted with your inquiry. The kit contains two toy race cars with a pull-back motor, two pencils, a rubber eraser in the shape of a gas can, and a sticker sheet. The race cars can be separated into two pieces, allowing one to place the pencils into a cavity on either side to lengthen the vehicle. All of the aforementioned components are imported packaged together in a zippered case which is surrounded by a paperboard wrap.
You state that you believe that the “Pullbax Dual Pencil Racers Kit” should be classified as a set, with the essential character imparted by the two toy race cars as they have the longest useful life. In the alternative, you suggest that if no essential character can be determined, the item should be classified under the heading which occurs last in numerical order among those which equally merit consideration.
GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means 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 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.
While the item meets elements (a) and (c), the goods do not meet a particular need or carry out a specific activity as stated in element (b). The pencils, while they can be placed inside the race cars to extend their length, are ultimately utilitarian articles which serve a separate need or activity than playing with the toy cars. Furthermore, the pencils are not necessary in order to use or operate the toy vehicles. Since the item is not considered a set for classification purposes, the individual components must be classified separately.
The case is constructed with an outer surface of man-made textile material. It is designed for the storage, protection, portability, and organization of its contents. The case has one unlined interior compartment, a three-sided zipper closure, one panel of clear plastic sheeting, and one handle. It is of a durable construction and suitable for repetitive use. The pouch measures approximately 9” (W) x 3.5” (H) x 1.5”.
The applicable subheading for the case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the toy race cars will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for the rubber eraser will be 4016.92.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: erasers. The rate of duty will be 4.2 percent ad valorem
The applicable subheading for the pencils will be 9609.10.0000, HTSUS, which provides for “Pencils and crayons, with leads encased in a rigid sheath.” The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
The applicable subheading for the sticker sheet will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
You have also provided costs for the flimsy plastic tray that is shaped to hold the contents of the kit and the paperboard wrap that forms the outside packaging. These two components are considered to be ordinary packaging for the kit. For entry purposes, the cost of these packaging components should be prorated over the cost of the components of the kit.
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/.
The pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 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" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov
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 James Forkan at (646) 733-3025.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division