CLA-2-96:OT:RR:NC:N4:424
Mr. David Prata
OHL International
at CVS Pharmacy
Mail Code 1049
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an activity case from China
Dear Mr. Prata:
In your letter dated April 23, 2015, you requested a tariff classification ruling. The sample will be returned to your office as requested.
A sample of the “Star Wars Ultimate Activity Case,” CVS item number 444945, was submitted with your inquiry. The item consists of a paperboard carrying case, measuring approximately 12.5” (L) x 7” (W) x 6.5” (H) with a pull-out drawer. The case contains the following items: a 45-page activity book made of paper, 6 markers, 6 stampers with individual stamp pads, a double-sided background scene with metal lining and 20 flexible magnetic figures. All of the items have a Star Wars motif.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides 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. The “Star Wars Ultimate Activity Case” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity, therefore, the contents must be classified separately.
The applicable subheading for the paperboard carrying case will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. The rate of duty will be Free.
The applicable subheading for the activity book will be 4903.00.0000, HTSUS, which provides for “Children's picture, drawing or coloring books.” The rate of duty will be Free.
The applicable subheading for the flexible magnetic figures will be 8505.19.1000, HTSUS, which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the markers will be 9608.20.0000, HTSUS, which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 percent ad valorem.
The applicable subheading for the stampers will be 9611.00.0000, HTSUS, which provides for “Date, sealing or numbering stamps and the like…designed for operating in the hand.” The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the ink pads will be 9612.00.0000, HTSUS, which provides for “Ink pads, whether or not inked, with or without boxes.” The rate of duty will be 3.5 percent ad valorem.
With regard to the double-sided background scene with metal lining additional information is needed. You state that the scene is magnetic and is made of strontium powder and chlorinated polyethylene. However, the scene itself does not appear to be magnetized. Please verify the components used in the scene and provide the component breakout by weight and value. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division