CLA-2-95:OT:RR:NC:N4:424
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of the “21-Piece Peanuts Display” assortment from China
Dear Mr. Vu:
In your letter dated September 22, 2016, you requested a tariff classification ruling.
Samples from the “21-Piece Peanuts Display,” Walgreens Item Code (WIC) 953472, were received with your inquiry. The item is an assortment of five different Peanuts-themed products in various multiples imported within a partially assembled cardboard display. They include: “Animated Musical Plush” (4 pcs), “Jumbo Mug” (6 pcs), “Musical Water Globe” (4 pcs), “Plush in Mug” (4 sets), “Figurine Scene” (3 pcs). The samples will be returned to you under separate cover.
The Animated Musical Plush is available in two styles, Charlie Brown and Snoopy. Each is a full-bodied plush representation of the characters, measuring 11” in height. Charlie Brown is wearing a red Santa hat, while Snoopy is wearing a red Santa suit and hat. When the left hand is pressed, the characters dance to the Peanuts theme song. The item is principally designed for the amusement of children 3 years of age and older.
The applicable subheading for the Charlie Brown and Snoopy Animated Musical Plush will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 two styles of the Jumbo Mug are each identified by a label on the bottom of the respective mug with the Item# 953475. Each of the two mugs is made of porcelain ceramic material, each has a handle attached on one side and each is barrel shaped. Each of the jumbo mugs measures approximately 2¾” in diameter across the open top, 2¾” in diameter across the base and each stands approximately 4¼” in height.
One of the jumbo mugs is green in color and has a printed design on one side of the Snoopy character dressed in a Santa outfit with a beard, shaking a bell over a small chimney. Printed within a dialogue bubble alongside of him are the words “woof woof woof.” Printed on the other side of the mug is a row of three small yellow birds, each holding a sign with the letters “HO”.
The other jumbo mug is red in color. It has a printed design on one side of Snoopy dressed as Santa with a beard, shaking a bell and the printed words “woof woof woof”. Printed on the other side of the mug is the Charlie Brown character dressed as Santa but without a beard, along with the printed words “Ho Ho Ho”.
You have suggested that the Jumbo Mugs are correctly classified in subheading 6911.10.4500, HTSUS, and we agree.
The applicable subheading for the Jumbo Mugs will be 6911.10.4500, HTSUS, which provides for tableware…of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 14 percent ad valorem.
The “Plush in Mug” are two mugs that were presented with plush characters, a 9” tall plush Charlie Brown and 8” tall plush Snoopy sticking out from the barrel of the mug. The mugs are both straight-sided mugs that are made of stoneware ceramic material and each has a handle attached on one side. Each of those two mugs measures approximately 3” in diameter across the open top, 3” in diameter across the base and each stands approximately 3¾” in height. One of these mugs has a printed design of Charlie Brown and Snoopy each kicking up one foot while standing in the snow with word “Jolly” printed underneath them. The other mug has the printed design of Snoopy wearing a green and red hat alongside of his dog house. Three stockings hang from the doghouse. There are also two snowmen printed on the mug. Printed on each of the two mugs are the words “2016 Peanuts Worldwide LLC.”
Due to the independent nature of the plush toys and mugs, they cannot be considered a set and, therefore, will be classified separately. The plush Charlie Brown and Snoopy characters are toys principally designed for the amusement of children 3 years of age and older. You have suggested that the two mugs are correctly classified in subheading 6912.00.4400, HTSUS, and we agree.
The applicable subheading for the two mugs that were presented with plush characters will be 6912.00.4400, HTSUS, which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the plush Charlie Brown and Snoopy characters that were presented with the mugs will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 Musical Water Globe comes in two Peanuts styles. The first style features the Peanuts characters Charlie Brown and Snoopy dressed up in Santa suits standing in front of a Christmas Tree inside the globe. The second style features Snoopy and two of his yellow bird friends atop a dog house. Both items are constructed with a glass dome top, filled with water and floating snow, above a red polyresin base decorated with a Christmas motif. Each item has a wind-up musical movement that plays the Peanuts theme song.
The applicable subheading for the two Musical Water Globes will be 9208.10.0000, HTSUS, which provides for “Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter;…: Music boxes.” The rate of duty will be 3.2 percent ad valorem.
The Figurine Scene is a tabletop decoration that is stated to be made of agglomerated stone and is available in two styles. The first style features the Peanuts characters Charlie Brown and Snoopy. The scene depicts a joyful Charlie Brown with outstretched hands as he welcomes Snoopy emerging from an opened wrapped present. The second style also features the Peanuts characters Charlie Brown and Snoopy. The scene depicts Charlie Brown and Snoopy next to a simulated Christmas tree with a replicated hanging ball ornament, complete with crown and hanging loop. Both scenes measure approximately 6-1/2” at their highest height and approximately 4-1/4” in diameter at their pedestal base.
The applicable subheading for both styles of the Figurine Scene will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.
The goods are imported in a partially assembled display constructed of coated paperboard. Product instructions show that additional assembly is required after importation. While you state that the goods are shipped in the displays, the displays are complex, require additional connectors and other parts, and are beyond ordinary, disposable packaging. Therefore, the display will be classified separately.
The applicable subheading for the paperboard displays will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. 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 World Wide Web at https://hts.usitc.gov/current.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division