CLA-2-44:OT:RR:NC:4:434
Ken Park
Amscan Inc.
1 Celebration Square
Woodcliff Lake, NJ 07677
RE: The tariff classification of paper placemats from China
Dear Mr. Park:
In your letter, dated April 9, 2024, you requested a tariff classification ruling. Samples were provided for our review.
Item #671658 you describe as activity set placemats. Twenty-four paper party placemats, measuring 16 x 11 each, are imported glue-bound together along one edge. They are designed to be easily torn out. The front cover simply labels the items as Placemats. Printed on the face of each placemat are various activities for children, including a connect-the-dots, a maze, a coloring area, and a word search. Each placemat has the same printed design. Packaged together with the placemats, in either a poly bag or shrink-wrapped, is a pack of four colored crayons for the children to share.
We must determine whether the items packaged together meet the tariff definition of a set. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards). Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The placemats with crayons consist of multiple articles classifiable under separate headings. They are packaged together for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term goods put up in sets for retail sale. We find that the placemats confer the essential character of the set. They predominate by quantity, weight and role over the crayons.
You suggest classification of these products as toys in chapter 95, HTSUS. We disagree. The products are intended to be used as placemats and do not possess the essential character of toys principally designed for amusement.
Therefore, the applicable subheading for Item #671658, the activity kit placemats, will be 4818.90.0080, HTSUS, which provides for tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other: Other. The rate of duty will be Free.
You also inquire about classification of the placemats when imported without the crayons. The applicable subheading will be the same as shown above, 4818.90.0080, HTSUS.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4818.90.0080, 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, 9903.88.15, in addition to subheading 4818.90.0080, 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, 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.
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