CLA-2-48:OT:RR:NC:4:234
Ms. Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a Child’s Activity Kit from China
Dear Ms. Barnes:
In your letter, dated March 24, 2017, you requested a classification ruling. The ruling was requested on Item 19304001, a child’s activity kit. A sample was provided for review and will be returned, per your request.
The kit contains these items packaged together in a retail box:
1 note pad measuring approximately 5” x 6.75” with a paperboard cover and containing 30 pages of blank paper
3 sheets of lithographically printed paper stickers depicting animals and other colorful designs, over 0.51mm in thickness
1 sheet of foil stickers constructed of paper with a foil layer, lithographically printed with pictures and designs
1 sheet of temporary tattoos depicting animals, rainbows, hearts and other decorative motifs, transferable to the skin by means of water and pressure
4 mini-markers
6 crayons
1 reusable, zippered storage pouch of plastic sheeting measuring approximately 9.125” x 4.25”
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (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).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. Therefore it fulfills the requirements of (a) and (c) above. However, we believe that it fails (b). The function of the temporary tattoos does not join that of the other items in a way that might be interpreted as meeting a particular need or carrying out a specific activity. Consequently, each item will be separately classified.
The applicable subheading for the note pad will be 4820.10.2060, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other. The rate of duty will be free.
The applicable subheading for the temporary tattoos will be 4908.90.0000, HTSUS, which provides for Transfers (decalcomanias): Other. The rate of duty will be free.
The applicable subheading for the printed paper stickers will be 4911.91.3000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness. The rate of duty will be free.
The applicable subheading for the mini-markers will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the crayons will be 9609.90.8000, HTSUS, which provides for …crayons…pastels…: Other: Other. The rate of duty will be free.
The applicable subheading for the pencil case will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic: Other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the foil sticker sheets will be 4911.91.2040, HTSUS, which provides for Other printed matter, including pictures designs and photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division