CLA-2-95:OT:RR:NC:N4:424
Andrew Selevan
Ja-Ru, Inc.
12901 Flagler Center Blvd.
Jacksonville, FL 32258
RE: The tariff classification of the Disney “Fun Pack” from China
Dear Mr. Selevan:
In your letter submitted on July 28, 2023, you requested a tariff classification ruling.
In lieu of a sample, photographs of the Disney “Fun Pack,” in its retail packaging, were submitted with your inquiry.
The product under consideration, the Disney “Fun Pack,” item number 96103, is comprised of 12 pieces of sidewalk chalk (8 rods and 4 flat shapes) along with 2 toy water pistols adorned with images of Mickey Mouse, Minnie Mouse, Lilo & Stitch, and various Disney Princesses.
Although the chalk and the water squirters are packaged together for retail sale, we do not see a nexus between them since each article is used for a different activity. We will therefore not consider this a set for tariff classification purposes, and as such, will classify the chalk and the water squirters separately.
We note that the water squirters are principally designed for the amusement of children 3 years of age and older. However, Customs and Border Protection does not classify chalk, or any tools for writing, coloring, or drawing in Chapter 95, as these items are not principally designed to amuse and are provided for elsewhere in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the water squirters will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys… puzzles of all kinds; parts and accessories thereof…’Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate will be Free.
The applicable subheading for the sidewalk chalk will be 9609.90.8000, HTSUS, which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.90.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9609.90.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division