CLA-2-49:OT:RR:NC:N4:434
Megan DePalo
OOLY, LLC
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a “Foil-Tastic” art and coloring set from Malaysia
Dear Ms. DePalo:
In your letter, dated March 12, 2024, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
The “Foil-Tastic Foil Art Kit” under consideration includes twelve double-sided foil art and coloring pages and twenty-four foil sheets in a variety of colors. One side of each paper card features a color illustration with some areas left white. These white areas are sticky and covered with an overlay sheet that peels off. For example, an illustration of a snail in flowers is fully colored except for the clouds, the daisy centers, and parts of the snail shell. The child peels back the plastic overlay to expose the adhesive and presses a foil of their choosing onto the sticky parts. The excess is then peeled off, and the foil is left attached to the picture in those areas creating a shiny effect that embellishes the picture. The reverse side of each card features line art drawings for coloring (no coloring implements are included).
The kits come in three themes: Item # 161-130 “Awesome Animals,” Item # 161-131, “Gadgets and Gizmos,” and Item # 161-132, “Whimsical World.”
The kits, which include printed sheets and foil sheets packaged together for retail sale, meet the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b). The printed sheets, printed on both front and back, impart the essential character. You state in your submission that the cards are 0.2 mm thick and printed via offset lithography.
The applicable subheading for the Foil-Tastic kits will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51mm 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 HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division