CLA-2-96:OT:RR:NC:N4:462
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of a sticker play set, a bath paint set, and a bath crayon set, from China.
Dear Mr. Kenny:
In your letter dated December 9, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You provided three samples with your letter. The samples will be returned in accordance with your request.
Item 1, “Baby Shark Sticker Play Set,” (Product # 361076), is a set of ethylene-vinyl acetate (EVA) stickers with an adhesive backing and a printed card that provides a setting to place the stickers.
Item 2, “Baby Shark Bath Creations,” (Product # 361008), is designed for use by children in the bath. There are 3 tubes of washable paints in different colors and three dissolving printed stickers designed to be put on the wall or tub itself. The stickers are made of a rice material that dissolves with exposure to water. The paint will wash off the wall or tub after use.
Item 3, “Baby Shark Bath Art,” (Product #361005), is designed for use by children in the bath. There are five washable crayons in rigid plastic sheaths and three dissolving printed stickers designed to be put on the wall or tub itself. They are made of a rice material that dissolves with exposure to water. The crayon marks will wash off the wall or tub after use.
Item 1 is considered a set for tariff purposes. The printed stickers account for the vast majority of the value and use of the set and therefore impart the essential character, General Rule of Interpretation (GRI) 3(b) noted.
The applicable subheading for item 1, “Baby Shark Sticker Play Set,” (Product # 361076), will be 4911.91.4040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Other printed matter…: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4911.91.4040, listed above.
You have suggested classification of item 2, “Baby Shark Paint Creations,” (Product # 361008), in 3213.10.0000, HTSUS; however, this product is specifically provided for elsewhere.
The applicable subheading for item 2, “Baby Shark Paint Creations,” (Product # 361008), will be 3213.90.0000, HTSUS, which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other. The rate of duty will be 3.4 percent, ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3213.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 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 subheading 3213.90.0000, listed above.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
Item 3 is considered a set for tariff purposes. The crayons account for the vast majority of the use of the set, and therefore they impart the essential character, GRI 3(b) noted.
You have suggested classification of item 3, “Baby Shark Bath Art,” (Product #361005), in subheading 9609.90.8000, HTSUS; however, this product is specifically provided for elsewhere.
The applicable subheading for item 3, “Baby Shark Bath Art,” (Product #361005), will be 9609.10.0000, HTSUS, which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9609.10.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9609.10.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division