CLA-2-68:OT:RR:NC:N1:128
Ms. Veronica Malone
All-Ways Forwarding
182-30 150th Road
Jamaica, NY 11413
RE: The tariff classification of figurine paint sets from China
Dear Ms. Malone:
In your letter dated September 5, 2018, you requested a tariff classification ruling on behalf of your client, Creative Kids Far East Inc. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protecion Laboratory for analysis. This analysis has been completed.
The merchandise under consideration are three styles of figurine paint sets of what is referred to as “My Own Pony,” Item #s 73998 and 73999, and “My Own Piggy,” Item #73400.
My Own Pony, Item #73998, consists of a horse figurine which measures approximately 3.75 inches long by 1.34 inches wide by 4.5 inches high, packaged for retail sale with 2 ribbons, 1 sticker sheet, 8 poster paints, 1 plastic comb, 1 paint brush, 2 bags of beads, 2 bunches of mane, 1 piece of sticky foam and an instruction manual.
My Own Pony, Item #73999, consists of a horse figurine which measures approximately 3.5 inches long by 2 inches wide by 5 inches high, packaged for retail sale with 2 ribbons, 1 sticker sheet, 8 poster paints, 1 plastic comb, 1 paint brush, 2 bags of beads, 2 bunches of mane, 1 piece of sticky foam and an instruction manual.
Laboratory analysis has determined that the pony figures are both composed of plaster.
My Own Piggy, Item #73400, consists of a pig figurine which measures approximately 2.5 inches long by 2 inches wide by 1.5 inches high. It is hollow and features a slit on its back. It is packaged for retail sale with a sticker sheet, 6 poster paints, 1 paint brush, 1 set of wiggly eyes, 1 sheet of sticky dots, and an instruction manual.
In your ruling request you state that the pig figurine is comprised of dolomite. In a subsequent email, you indicated that the pig is made by pouring clay into a mold and firing it to a temperature exceeding 800 degrees Celsius. However, laboratory analysis has determined that the pig figurine is composed principally of powdered quartz stone which has not been fired.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Each style of paint kit is a set for tariff classification purposes, with the essential character imparted by the figurine components.
The applicable subheading for the “My Own Pony,” Item #s 73998 and 73999 will be 6809.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of plaster or of compositions based on plaster: Other articles.” The general rate of duty will be Free.
The applicable subheading for the “My Own Piggy,” Item #73400 will be 6815.99.4070, HTSUS, which provides for “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Other articles: Other: Other: Other.” The general 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 6809.90.0000 and 6815.99.4070, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 6809.90.0000 and 6815.99.4070, HTSUS, listed above.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division