CLA-2-48:OT:RR:NC:N5:130
Ms. Sun Moss
Dodoland, LTD.
417 Three Mile Bush Road
Te Kamo, Whangrei 0185
New Zealand
RE: The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China
Dear Ms. Sun:
In your letter, dated April 10, 2026, you requested a binding tariff classification ruling for a paperboard
model kit, a packaging box, and a door hanger kit. Product information and photos were submitted for our
review.
The first product under consideration is a paperboard model kit. The kit consists of coated, printed,
pre-die-cut pieces of corrugated cardboard that are assembled after importation into a three-dimensional
highland cow figure. The kit comes with glue and pre-made plastic eyes. The second item is the kit
packaging, which is a printed, corrugated cardboard box which can be used as a diorama after importation for
the highland cow figure. The third item is a door hanger kit which consists of coated, printed, pre-die-cut
pieces of corrugated cardboard that are assembled after importation into a three-dimensional door hanger
with a unicorn-shaped door handle hook and a three-dimensional unicorn at the bottom. The kit is imported
with glue and pre-made plastic eyes.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official
interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term “
goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are,
prima facie, classifiable in different headings; (b) consist of articles put up 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component
which gives them their essential character, which may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of
the article.
The paperboard, glue, and plastic eyes are classifiable in different headings of the HTSUS. The kits are put
up together for retail sale. The paperboard, glue, and plastic eyes are all assembled into a three-dimensional
animal figure or door hanger. Therefore, the paperboard kits are considered “goods put up in sets for retail
sale.” The paperboard makes up the substance of both the cow model and the door hanger. Therefore, the
cut paperboard will impart the essential character of the sets.
The applicable subheading for the paperboard cow model kit and the paperboard door hanger kit will be
4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose
fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of
cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The general rate of duty will be
free.
The packaging box is classified in accordance with GRI 5(b), which states:
Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with
the goods therein shall be classified with the goods if they are of a kind normally used for packing
such goods. However, this provision is not binding when such packing materials or packing
containers are clearly suitable for repetitive use.
Therefore, the diorama packaging box shall be classified with the highland cow model kit when they are
imported together. If the packaging box is imported separately, it will be classified as noted below.
The applicable subheading for the packaging box, if imported separately from the highland cow kit, will be
4819.10.0040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of
paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of
paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated
paper or paperboard: Other. The general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division