CLA-2-39:OT:RR:NC:N4:415
Miles Szczurek
AMX3D, Inc.
1042 Maple Avenue
Lisle, IL 60532
RE: The tariff classification of an educational kit from China.
Dear Mr. Szczurek:
In your letter dated July 21, 2024, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described in your submission as the Biomechanical Systems Kit. The kit contains a two-inch foam ball, a small flashlight, a plastic sheet protector, a dry-erase marker, and a masking tape strip. They are all packaged together in a bag composed of kraft paper covered with oriented polypropylene (OPP) matte film. Per your submission, the contents of the kit will be used by school-age children to create a scale model that will be used to perform optical tracking experiments.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
A set is defined within the meaning of GRI 3(b) and the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides that [f]or 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.
Although the articles in this kit meet GRI 3(b) set criteria (a) and (c), we hold the opinion that they do not meet element (b) because the ball, the flashlight, the sheet protector, the dry-erase marker, and the masking tape strip do not meet a particular need or carry out a specific activity of their own. We find they are not used together to execute one specific experiment, but rather each can be used in one of several different experiments related to optical tracking that in some cases utilizes additional components not included in this kit.
Since these articles fail to meet the requirements to be classified together as a set, each article in the kit must be classified separately.
The applicable subheading for the plastic sheet protector will be 3926.10.0000, HTSUS, which provides for [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ffice or school supplies. The column one, general rate of duty is 5.3%.
The applicable subheading for the foam ball will be 3926.90.9989, HTSUS, which provides for [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther. The column one, general rate of duty is 5.3%.
The applicable subheading for the masking tape strip will be 4811.41.2100, HTSUS, which provides for [p]aper, 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: [g]ummed or adhesive paper and paperboard: [s]elf-adhesive: [o]ther: [i]n strips or rolls. The general rate of duty is Free.
The applicable subheading for the packaging bag will be 4819.40.0040, HTSUS, which provides for
[c]artons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: [o]ther sacks and bags, including cones: [o]ther. The general rate of duty is Free.
The applicable subheading for the flashlight will be 8513.10.2000, HTSUS, which provides for [p]ortable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: [l]amps: [f]lashlights. The column one, general rate of duty is 12.5%.
The applicable subheading for the dry-erase marker will be 9608.20.0000, which provides for [b]all point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: [f]elt tipped and other porous-tipped pens and markers. The column one, general rate of duty is 4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4811.41.2100 and 4819.40.0040, 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 4811.41.2100 or 4819.40.0040, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3926.90.9989 and 9608.20.0000 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 3926.90.9989 or 9608.20.0000, 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.
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 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division