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 Carry-Along Race Case” 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 Carry-Along Race Case,” item PB-002, was submitted with your inquiry. The item contains two toy race cars with a pull-back motor, two pencils, a non-mechanical pencil sharpener with a body designed to collect the shavings after the pencil has been sharpened, six markers, four sheets of paper with printed images of cars for coloring, a rubber eraser in the shape of a gas can, and two sticker sheets. 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. The cars, markers, pens, pencils, eraser, sharpener, and stickers are packaged in a flimsy, thermoformed plastic packaging container that is fitted for the contents. The container is not suitable for prolonged use.
You state that you believe that the “Pullbax Carry-Along Race Case”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. The pencils are not necessary in order to use or operate the toy vehicles. Moreover, CBP has never considered writing, coloring, drawing or painting to have significant "manipulative play value" for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. Since the item is not considered a set for classification purposes, the individual components must be classified separately.
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 pencil 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 (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2 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.
The applicable subheading for the four sheets of paper with printed images of cars for coloring will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The rate of duty will be Free.
The plastic container and retail cardboard window box 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 other 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