CLA-2-49:OT:RR:NC:N4: 234
Mr. David Prata
CVS Health,
1 CVS Drive, Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of Activity Towers from China.
Dear Mr. Prata:
In your letter dated April 23, 2015, you requested a tariff classification ruling. The samples submitted will be returned to you.
Item number 432425A is described as a “Star Wars Activity Tower”. A Teenage Mutant Ninja Turtle Activity Tower sample was submitted containing similar merchandise. The item consists of an instruction sheet, color-in mask, glow in the dark sticker sheet, foil sticker sheet, foam sticker sheet, activity pad, three build-a-scene sheets, ink pad, two stampers, two paper sticker sheets, sixteen crayons and six posters. All of the items are packaged together in a 24 inch clear plastic tube for retail sale.
Item number 432425B is described as a Disney “Frozen Activity Tower”. The item consists of a tiara, princess certificate, necklace, sparkle sticker sheet, foam sticker sheet, ink pad, two stampers, two gem sticker sheets, sixteen crayons and six posters. All of the items are packaged together in a 24 inch clear plastic tube for retail sale.
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 Activity Towers are not considered to be sets 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 foam sticker sheets, sparkle sticker sheet and foil sticker sheet will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other: Other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gem stickers will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Imitation gemstones. The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the instruction sheet will be 4901.10.0040, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter: in single sheets, whether or not folded: Other. The rate of duty will be Free.
The applicable subheading for the activity pad will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free.
The applicable subheading for the posters will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Posters. The rate of duty will be Free.
The applicable subheading for the paper sticker sheets, glow in the dark sticker sheet and certificate will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
The applicable subheading for the necklace will be 5607.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastic: Of other synthetic fiber: Other. The rate of duty will be 3.6 percent ad valorem.
The applicable subheading for the color-in-mask and tiara will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be Free.
The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawingcharcoals, writing or drawing chalks and tailors' chalks: Other: Other. The rate of duty will be Free.
The applicable subheading for the stampers will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the ink pad will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink pads, whether or not inked, with or without boxes: Ink pads. The rate of duty will be 3.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division