The tariff classification of the “Pullbax Pencil Racer and Eraser Set” from China

N252837 May 16, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 9609.10.0000, 4911.99.8000 Ms. Sara Moffatt C.H. Robinson Freight Services 1501 Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of the “Pullbax Pencil Racer and Eraser Set” from China Dear Ms. Moffatt: In your letter dated April 8, 2014, you requested a tariff classification ruling on behalf of Industries for the Blind. A sample of an item identified as the “Pullbax Pencil Racer and Eraser Set,” item PB-001, was submitted with your inquiry. A two-letter suffix will be added to the end of the item number to identify the color assortment of the toy space shuttle (BL, BK, WE, and OE indicates blue, black, white and orange, respectively). Each assortment contains a toy space shuttle, which measures approximately 4” in length, with a pull-back motor, a pencil, an eraser in the shape of a three-dimensional full-bodied astronaut, and a sticker sheet. The space shuttle can be separated into two pieces, allowing one to place the pencil into a cavity on either side to lengthen the vehicle. The items are imported packaged together on a cardboard-backed blister card. You state that you believe that the “Pullbax Pencil Racer and Eraser Set” should be classified as a set, with the essential character imparted by the toy space shuttle as it has the longest useful life. In the alternative, you suggest that if no essential character can be determined, the item should be classified under the heading which occurs last in numerical order among those which equally merit consideration. GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means 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 up 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. While the item meets elements (a) and (c), the goods do not meet a particular need or carry out a specific activity as stated in element (b). The pencil, while it can be placed inside the two space shuttle pieces to extend its length, is ultimately a utilitarian article which serves a separate need or activity than playing with the toy space shuttle. Furthermore, the pencil is not necessary in order to use or operate the toy vehicle. Since the item is not considered a set for classification purposes, the individual components must be classified separately. The applicable subheading for the toy space shuttle and astronaut eraser will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 of duty will be Free. The applicable subheading for the pencil will be 9609.10.0000, HTSUS, which provides for “Pencils and crayons, with leads encased in a rigid sheath.” The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. The applicable subheading for the sticker sheet will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: 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 World Wide Web at http://www.usitc.gov/tata/hts/. The pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division