CLA-2-48:OT:RR:NC:N5:130
Ms. Shirley Moore
Moore Customs Brokers Inc.
335 N. Oakland Cir.
McDonough, GA 30253
RE: The tariff classification of a Giant Ocean Origami kit from China
Dear Ms. Moore:
In your letter, April 10, 2024, you requested a binding tariff classification ruling on behalf of your client, Clockwork Soldier, Ltd. The request was returned to you for additional information, which was received by this office on May 4, 2024. The ruling was requested for an activity packet titled Create Your Own Giant Ocean Origami. Product information and a sample were provided for our review.
The Create Your Own Giant Ocean Origami kit includes six machine-made, printed (on both sides) sheets of paper measuring 450mm square each. The paper weighs 69 grams per square meter. The kit includes several pages of instructions to guide the user to fold each paper sheet into one of six sea animals, such as whale, crab, or seahorse. The paper is printed such that, when folded, the origami pieces will be appropriately colored in multiple shades, like the sea animals. The kit also includes a single sheet of paper printed with ocean theme activities.
The applicable subheading for the Create Your Own Giant Ocean Origami kit will be 4811.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Other: Other: Weighing over 30g/m2: 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 4811.90.8050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4811.90.8050, 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 on World Wide Web at https://hts.usitc.gov.
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 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, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division