CLA-2-49:OT:RR:NC:N4:434
Krista Fedon
OOLY, LLC
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of printed wooden figures and pens from China
Dear Ms. Fedon:
In your letter, dated January 28, 2025, you requested a tariff classification ruling. Photos and a product description were provided for our review in lieu of a sample.
The subject merchandise is the “161-149 OOLY x Peanuts: Color-in Wooden Scene Kit.” The kit consists of eight thin (3 mm thick) die-cut wooden “coloring boards” that are pieces of wood shaped and printed to resemble characters from the Peanuts comic strip, a wooden stand, and twelve color markers, all packaged together for retail sale in a colorful cardboard box with handle. The wooden coloring boards are line-printed on their faces with images of the various characters, Charlie Brown, Lucy, Schroeder, Snoopy, Peppermint Patty, Linus, Franklin, and Sally. The purchaser will use the markers to color the characters. A coloring guide is provided. After completion, the characters can be displayed together on the wooden stand.
This kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed elements, GRI 3(b) noted. The General Explanatory Notes (ENs) 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...” Also, per the ENs, the printed articles of Chapter 49 need not be printed on paper.
Therefore, the applicable subheading for the “161-149 OOLY x Peanuts: Color-in Wooden Scene Kit.” will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: 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 4911.91.4040, 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 4911.91.4040, 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.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 4911.91.4040, 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.
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 CFR 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