CLA-2-49:OT:RR:NC:N4:234
Mr. David Prata
CVS Health One
CVS Drive, Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of Star Wars Ultimate Activity Magnetic Scene from China
Dear Mr. Prata:
In your letter dated June 9, 2015, on behalf of CVS Health, you requested a tariff classification ruling. We apologize for the delay as we were awaiting lab analysis.
The sample reviewed by this office is a Star Wars Ultimate Activity Magnetic Scene which is part of the CVS Item #444945 Star Wars Ultimate Activity Case. 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 (Star Wars Ultimate Activity Scene), and 20 flexible magnetic figures. The above items were classified in New York Ruling number N264258.
Due the uniqueness of the double-side background scene with metal lining (Star Wars Ultimate Activity Scene). The ruling was split and the sample was forwarded to the New York Lab for analysis. The lab states: “The sample is a roughly rectangular pad consisting of several laminated layers. The outermost layers are made of polymer resin. The white layers are made of paper. The innermost black layer contains metallic iron or steel powder agglomerated with a polymer resin. The sample is attracted to a magnet due to the metallic iron or steel. However, no part of the sample is itself a magnet.” In your letter, you also indicates that the Star Wars Ultimate Activity Scene is used to place the 20 flexible magnetic figures on and function like a game board. The printed matter scene consists of two difference scenes.
The Star Wars Ultimate Activity Magnetic Scene is composed of different components (Strontium, Chlorinated Polyethylene and printed paper), and therefore, considered a composite good. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the Star Wars Ultimate Activity Magnetic Scene will be 4911.91.2040, 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 the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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 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