CLA-2-95:OT:RR:NC:N4:424
Patricia Remley
IG Design Group Americas
2015 W Front St
Berwick, PA 18603
RE: The tariff classification of the Surprise Activity Box from China
Dear Ms. Remley:
In your letter submitted on November 11, 2021, you requested a tariff classification ruling. Photographs and a description of the “Surprise Activity Box”, item number 850240, were submitted with your inquiry.
The 10-day, gender neutral “Surprise Activity Box” is comprised of 10 different children’s educational activity kits and toys which are packaged together for retail sale. The cardboard packaging features 10 small, perforated doors, similar to an advent calendar, that when opened, reveal a surprise activity/toy. The doors contain the following items: “Color and Create Shrinky Dink Keychain”, “Mix n Twist Slime”, “Paint Your Own Ceramic Magnet”, “Die Cut Shaped Scratch Art”, “Color Your Own Puzzle”, “Make Your Own Bouncy Ball”, “Glow Sand Art”, “Paint Your Own Rock Art”, create and “Color Your Own Wood Charm”, and “Bunch of Foam Beads”. The “Surprise Activity Box” is principally designed for the amusement of children 6 years of age and older.
Legal Note 4 to Chapter 95 states that heading 9503 applies to “articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.” In addition, when applying Note 4, the toy and non-toy item(s) must complement one another to the extent that together they can be used for "amusement, diversion or play" in order to possess "the essential character of toys". This item meets the terms of Note 4 to Chapter 95. The overall combination of the kits possesses the essential character of toys of heading 9503. We note that the defining purpose of the “Surprise Activity Box” is to promote amusement and a sense of fun that is of the type normally derived from items we commonly recognize as toys. The combination of the components in the activity box has the essential character of toys. It is the opinion of this office that the non-toy items add to the amusement value of the toys with which they are packaged.
The applicable subheading for the “Surprise Activity Box” 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.
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.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division