CLA-2-49:OT:RR:NC:N4:434
Shirley Moore
Moore Customs Brokers Inc.
335 N. Oakland Circle
McDonough, Georgia 30253
RE: The tariff classification of an interactive world map from China
Dear Ms. Moore:
In your letter, dated May 4, 2024, you requested a tariff classification ruling on behalf of your client, Clockwork Soldier Ltd. A sample and product description were provided for our review.
The World-18-Map “Create Your Own Giant World Map” is an interactive map kit comprised of a map of the world, measuring 115 cm x 63 cm, 34 cardstock pieces, and an instruction/activity sheet. The cardstock pieces are pre-cut to fold and slot together to form little three-dimensional markers. The child is encouraged to “follow journeys of famous explorers,” “learn how to read a compass and map,” and “match landmarks and animals to their countries.”
The applicable subheading for the interactive map kit will be 4905.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: Other: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4905.99.0000, 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, 9903.88.15, in addition to subheading 4905.99.0000, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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