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The tariff classification of the “Hot Wheels Activity Set” from China.
Issued March 6, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H88844 (March 6, 2002)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The Hot Wheels Activity Set (Style #6769) consists of a plastic lap desk, a printed paper roll, 6 markers and 8 crayons. These items are packaged together for retail sale, and will be classified together under the tariff provision for that article which imparts the essential character of the set. The plastic desk is of significantly greater bulk and weight than any of the other articles. According to the value information you submitted, the plastic desk is also of significantly greater value than any of the other items in the set. In addition, the plastic desk will outlast the other items, which can be replaced after use. Therefore, the essential character is imparted by the plastic desk. As you requested, the sample is being returned.
CBP rationale
The applicable subheading for the Hot Wheels Activity Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies.
Full text
NY H88844 March 6, 2002 CLA-2-39:RR:NC:SP:221 H88844 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Kevin Maher C-/Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of the “Hot Wheels Activity Set” from China. Dear Mr. Maher: In your letter dated February 15, 2002, on behalf of Roseart Industries, you requested a tariff classification ruling. A sample was provided with your letter. The Hot Wheels Activity Set (Style #6769) consists of a plastic lap desk, a printed paper roll, 6 markers and 8 crayons. These items are packaged together for retail sale, and will be classified together under the tariff provision for that article which imparts the essential character of the set. The plastic desk is of significantly greater bulk and weight than any of the other articles. According to the value information you submitted, the plastic desk is also of significantly greater value than any of the other items in the set. In addition, the plastic desk will outlast the other items, which can be replaced after use. Therefore, the essential character is imparted by the plastic desk. As you requested, the sample is being returned. The applicable subheading for the Hot Wheels Activity Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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