The tariff classification of a printed item from China

N304058 May 20, 2019 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Yu Jia Zhang Russell A. Farrow Ltd. 475A Admiral Blvd. Mississauga L5T 2N1 CANADA RE: The tariff classification of a printed item from China Dear Ms. Zhang: In your letter, dated April 23, 2019, you requested a tariff classification ruling. Photos and a detailed product description were provided in lieu of samples. The “Kellogg’s Spidey Sensor” is a promotional giveaway item to be included in a cereal box. In its original form, as found in the box, it is a rectangular paperboard card (0.4 mm thick) with a lithographically printed Spiderman figure that can be punched out. Once freed from its backer card, the figure can be made to stand on its paperboard base. It can then be scanned with a specified app on a cell phone to make Spiderman “come alive.” You propose classification in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys. However, although the image is of a comic book character, the item provides little play value in its imported condition. The cell phone and app are not included with the Spiderman card and are optional for the item’s use. For reference, please see Headquarters ruling H280511, dated 5/22/17, that did not consider a post-importation option of scanning the image of race cars and runway models into an app to make them come alive as relevant for classification purposes. Rather than being a toy, it is the Spiderman figure’s printed graphic elements that dictate its appeal and classification. Therefore, the applicable subheading for the printed Spiderman giveaway will be 4911.91.2040 HTSUS, which provides for Other printed matter, including printed pictures, designs and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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 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 this ruling please contact National Import Specialist Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division