CLA-2-42:OT:RR:NC:N4:441
Giovanni Cervantes
Director of International Logistics
Jakks Pacific, Inc.
2951 28th Street
Santa Monica, CA 90405
RE: The tariff classification of a small trunk with accessories from China
Dear Mr. Cervantes:
In your letter dated November 5, 2015, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you.
Item number 86660 is identified as a “Disney Tsum Tsum Fantasy Case.” The sample is a large case containing a plastic pouch, a ballpoint pen, a notepad, two sheets of stickers, six stamps, an ink pad, a sheet of plastic gems, and two character key chains.
The case, which is akin to a trunk, is constructed of paperboard that is wholly covered with paper coated with plastic sheeting. The outer surface constituent material is the plastic sheeting. The case has a plastic handle on the lid, is secured with a metal latch and has a compartment that pulls out of the front. It measures approximately 6.5 inches (H) x 12.5 inches (W) x 7.25 inches (D). The case is designed to provide storage, protection, organization and portability to its contents. It is of a durable construction and suitable for repetitive use. The interior of the box includes plastic molded inserts with several different sized compartments which will then be filled with the included items.
The plastic pouch is constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, organization, and portability to miscellaneous items during travel. It measures approximately 5.5” (W) x 3” (H) and has a plastic slide top closure. It is of a durable construction and suitable for repetitive use.
The case also contains a ballpoint pen, a notepad containing 30 sheets that measures approximately 6 inches by 4 inches, 2 sheets of stickers printed with 54 characters on one and 15 characters and 2 labels on the other, 6 foam rubber stamps, 1 ink pad, 1 sheet of plastic gems, and 2 character key chains.
The “Disney Tsum Tsum Fantasy Case,” complete with contents, will be imported packaged, ready for retail sale. While all the components are packaged and sold together, the items are not considered a set for tariff purposes as they do not meet the requirements of a GRI 3(b) set. The items are not put up together to meet one particular need. Therefore, each article will be classified separately under the appropriate subheading.
The applicable subheading for the trunk will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the ball point pen will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem
The applicable subheading for the notebook will be 4820.10.2060, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other. The rate of duty will be Free.
The applicable subheading for the sticker sheets will be 4911.91.4040, 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: other: other. The rate of duty will be Free.
The applicable subheading for the foam rubber stamps will be 9611.00.0000, 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. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the ink pad will be 9612.20.0000, 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.
The applicable subheading for the plastic gem sheet is 3926.90.4000, HTSUS, which provides for imitation gemstones. The duty rate will be 2.8 percent ad valorem.
The two items described as “Character Key Chains” consist of a metal bead chain each with a shaped flat plastic cartoon character attached. The essential character is imparted by the bead chain. The applicable subheading for the “Character Key Chains” is 7315.89.5000, HTSUS, which provides for chains and parts thereof, of iron or steel: other chain; other, other, other. The rate of duty is 3.9 percent ad valorem.
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 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 Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division