The tariff classification of board books and a plush toy from China and Vietnam.

N353569 October 1, 2025 CLA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 4901.99.0092; 9503.00.0073; 9903.01.22; 9903.01.24; 9903.01.25; 9903.01.31; 9903.02.69; 9903.88.15 Richard Writsman Continental Agency, Inc. 1768 W. Second Street Pomona, CA 91766 RE: The tariff classification of board books and a plush toy from China and Vietnam. Dear Mr. Writsman: In your letter dated September 10, 2025, you requested a tariff classification ruling on behalf of your client, Slumberkins, Inc. A sample of the “Sprite Kin,” item #810048187249, was submitted with your inquiry. The kit includes two board books titled “Sprite Helps Say Goodbye” and “Sprite Offers Comfort.” Each is a book for children that helps address grief and loss. Each contains 14 pages. The plush toy is identified as “Slumberkins Sprite Kin.” It is a white fairy creature measuring 11.5” W x 15.5” L and is made of soft polyester plush fur with fiberfill stuffing. The “Sprite Kin” has an embroidered face, wings, horns and feet. The “Sprite Kin” is principally designed for the amusement of children 3 years of age and older. You suggest classification of the board books and plush toy under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree in part. You also ask whether the items meet the criteria to be considered educational materials with an exemption from IEEPA fentanyl and reciprocal tariffs. They do in part. The books and toy do not meet the definition of a set and each item is classified separately. For classification purposes, the word “set” has a specific connotation defined in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS). The ENs constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “For 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. The items under consideration consist of multiple articles classifiable under separate headings. They are packaged for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, they fail (b). Although the “Sprite Kin” toy is the same character as the one portrayed in the books, and will be packaged and sold together, there is no clear nexus between the two articles which contemplates a use together to amuse. Reading the books is an activity separate from playing with the toy. Therefore, the items are not a set for tariff purposes and will be classified separately. The applicable subheading for the board books will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The general rate of duty will be free. The applicable subheading for the “Sprite Kin” plush toy will be will be 9503.00.0073, 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 general rate of duty will be Free. For goods for which the country of origin is China: Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition to subheadings 9503.00.0073, HTSUS. Merchandise classifiable under subheading 4901.99.0092, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheading 4901.99.0092, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from Hong Kong and China will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to subheadings 9503.00.0073, HTSUS, listed above. Merchandise classifiable under subheading 4901.99.0092, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to subheading 9903.01.31, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.31, in addition to subheading 4901.99.0092, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4901.99.0092, 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 subheadings 4901.99.0092, 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/programs-administration/trade-remedies, respectively. For goods for which the country of origin is Vietnam: Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from Vietnam will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.02.69, in addition to subheadings 9503.00.0073, HTSUS, listed above. Merchandise classifiable under subheading 4901.99.0092, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to subheading 9903.01.31, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.31, in addition to subheading 4901.99.0092, HTSUS, listed above. 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 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division