The tariff classification of Scratch It Sets from China

N300537 October 9, 2018 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9017.20.8080, 3919.90.5060, 9903.88.03 Veronica Malone All-Ways Forwarding 182-30 150th Road Jamaica, NY 11413 RE: The tariff classification of Scratch It Sets from China Dear Ms. Malone: In your letter dated September 5, 2018, on behalf of Creative Kids Far East, Inc., you requested a tariff classification ruling. Samples were provided. Your submission concerns three types of Creative Kids Scratch It Sets, identified as the Scratch It Glitter Set, the Scratch It Rainbow Set, and the Scratch It Stickers Set. The Scratch It Glitter Set contains two glitter scratch sheets, one cardboard stencil for drawing (featuring designs like butterflies, cats, bicycles, and the like), and one wooden scratch tool. The Scratch It Rainbow Set features two rainbow scratch sheets, one cardboard stencil for drawing (featuring the same designs found on the stencil in the Glitter Set), and a wooden scratch tool. The Scratch It Stickers Set contains two sheets of plastic self-adhesive stickers and one wooden scratch tool. The stickers are cut into letters and numbers and the surface can be scratched with the wooden tool to reveal colors underneath. All three sets are packed in cardboard envelopes for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 provides that the term "goods put up in sets for retail sale "mean goods that: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of 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. It is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X. In accordance, in part, with GRI 3(b) "goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." Explanatory Note VIII to GRI 3(b) states that the factor, which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. The essential character of the Scratch It Glitter and Scratch It Rainbow Sets is imparted by the cardboard stencil; the essential character of the Scratch It Stickers Set is imparted by the plastic stickers. The applicable subheading for the Scratch It Glitter and Scratch It Rainbow Sets will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other: Other. The general rate of duty will be 4.6% ad valorem. The applicable subheading for the Scratch It Stickers Set will be 3919.90.5060, HTSUS, which provides for: Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The general rate of duty will be 5.8% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9017.20.8080, HTSUS, unless specifically excluded, are subject to the additional 10 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 9017.20.8080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division