CLA-2-49:OT:RR:NC:N4:434
Norma Floriano
OOLY
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a scratch art kit from Malaysia
Dear Ms. Floriano:
In your letter, dated May 11, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
The product under consideration is Item 161-093, the Scratch & Shine: Foil Scratch Art Kit – Geometric Animals. The kit consists of six lithographically printed coated paper cards, measuring approximately 8 inches by 10 inches, and a wooden stylus. The pointed wooden stylus is used to scratch along the printed line art to remove the layer of coating and reveal the layer of either gold or silver foil below. The foil is sandwiched between the paper card and the top coating. The six drawings represent a tiger, an elephant, an owl, a wolf, a bear, and a deer, along with additional embellishments to further decorate each picture.
The General Explanatory Notes to Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), provide in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” As such, the cards with their printed line art pictures are described in Chapter 49.
The applicable subheading for the scratch art kit will be 4911.91.2040, HTSUS, which provides for “Other printed matter… Other 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: 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