CLA-2-49:OT:RR:NC:4:434
Anita Salazar
CH Powell Co.
75 Shawmut Rd.
Canton, MA 02021
RE: The tariff classification of a Harry Potter collectibles kit from China
Dear Ms. Salazar:
In your letter, dated April 26, 2022, you requested a tariff classification ruling on behalf of your client, Hachette Book Group. A sample, plus detailed descriptions were provided for our review.
The “Harry Potter – Hogwarts Trunk Collectible Set” is designed to engage children in various activities. It consists of items retail packaged inside a mini trunk. The items inside are listed as follows:
A bound journal containing 62 pages. More than half of the pages are lined paper. The other portion are pages with a picture and short phrase from the Harry Potter films. The journal measures approximately 7.25” x 4.5”
A ballpoint pen designed to resemble a magic wand
A frog-shaped base metal and enamel pin
A map of Hogwarts Academy (printed via lithographic process)
Two train tickets to board the Hogwarts train (printed via lithographic process)
A letter of acceptance to the Hogwarts academy (printed via lithographic process)
We must first decide whether the kit meets the definition of a “set” for classification purposes. A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), which constitute the official interpretation of the tariff at the international level. EN X to 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 under consideration does consist of multiple articles classifiable under separate headings. It is packaged together for retail sale. Therefore, it fulfills the requirements of (a) and (c) above. However, we find that it fails (b). The items, particularly the jewelry, do not contribute to the same need or activity as the remaining items. Since the kit is not a set for customs purposes, the items will be separately classified.
The trunk in which the contents are stored is a hard-sided child’s mini trunk. It is constructed of paperboard that is coated with plastic sheeting. The outer surface constituent material of the finished article is the plastic sheeting. The trunk secures with two metal lock closures. The article features one top handle and one interior pocket. The trunk is designed to provide storage, protection, portability and organization to a child’s personal effects, either those that are included with the case or others items. It measures approximately 12” (L) x 3.75” (H) x 6.75” (W).
The applicable subheading for the mini trunk will be 4202.12.2120, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of plastics, suitcases, structured, rigid on all sides. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the journal will be 4820.10.2010, HTSUS, which provides for Diaries and address books. The rate of duty will be Free.
The applicable subheading for magic wand-shaped ballpoint pen will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the frog-shaped base metal enamel pin will be 7117.19.9000, HTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the map of Hogwarts Academy will be 4911.91.2040, HTSUS, which provides for Other printed matter… Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness. The rate of duty will be Free.
The applicable subheading for the train tickets and acceptance letter will be 4911.99.6000, HTSUS, which provides for Other printed matter… Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The duty rate 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, 9608.10.0000, 7117.19.9000, and 4911.99.6000 HTSUS, unless specifically excluded, are subject to an additional 7.5 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 9608.10.0000, 7117.19.9000, and 4911.99.6000, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.12.2120 and 4820.10.2010, 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 subheadings 4202.12.2120 and 4820.10.2010, 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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