CLA-2-49:OT:RR:NC:4:434
Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of Printed Transfer Kits from China
Dear Mr. McCullough:
In your letter, dated May 25, 2018, you requested a classification ruling on behalf of your client, Spin Master, Incorporated. Samples were submitted for our review and will be returned, per your request.
Item number 6043814, “Cool Maker Handcraft Fashion Patches,” is a craft kit, which includes 10 transfers, 10 corresponding foam backings in the same shapes, 16 plastic gems, 4 markers, 1 sponge and the instruction guide, packaged together for retail sale. The finished product is a foam-backed sticker with a design on the face in various motifs, such as a rainbow, heart, unicorn, butterfly and the like. To assemble the finished product, the printed surface of the transfer is wet with the sponge, then pressed onto the corresponding foam backing. The backer sheet is peeled away from the transfer, leaving the transferred design applied to the foam sticker base. The design can then be colored with the markers and decorated with the plastic gems.
We will consider whether the kits meet the definition of a set for tariff purposes. 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 transfer kits consist of multiple articles classifiable under separate headings. The components of the kits carry out a specific activity, that of creating the finished decorative stickers. They are packaged for retail sale. Therefore, these transfer kits meet the definition of the term “goods put up in sets for retail sale”. We find that the pre-printed design transfers confer the essential character of the set.
The applicable subheading for the Cool Maker Handcraft Fashion Patches kit will be 4908.90.0000, HTSUS, which provides for Transfers (decalcomanias): 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