N108497 N1 Ruling Active

The tariff classification of the "Toddler Hospitality Kit" from China.

Issued June 30, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

The Toddler Hospitality Kit consists of a disposable plastic placemat that is printed with a design that can be colored in, 4 triangular shaped crayons, and an individually wrapped antiseptic cleansing wipe. The placemat is rectangular and composed of plastic sheeting. The placemat is self-adhesive along the top and bottom borders so that it can be secured to a tabletop or other flat surface. The placemat, crayons and cleansing wipe are packaged together for retail sale and will be classified as a set in the tariff provision applicable to the article which imparts the essential character. The essential character is imparted by the plastic placemat.

CBP rationale

The applicable subheading for the Toddler Hospitality Kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other.

Full text

N108497 June 30, 2010 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Lisa V. Waller BDG International, Inc. 840 Tollgate Road Elgin, IL 60123 RE: The tariff classification of the “Toddler Hospitality Kit” from China. Dear Ms. Waller: In your letter dated June 1, 2010, on behalf of Hoffmaster Group, you requested a tariff classification ruling. A sample was provided with your letter. The Toddler Hospitality Kit consists of a disposable plastic placemat that is printed with a design that can be colored in, 4 triangular shaped crayons, and an individually wrapped antiseptic cleansing wipe. The placemat is rectangular and composed of plastic sheeting. The placemat is self-adhesive along the top and bottom borders so that it can be secured to a tabletop or other flat surface. The placemat, crayons and cleansing wipe are packaged together for retail sale and will be classified as a set in the tariff provision applicable to the article which imparts the essential character. The essential character is imparted by the plastic placemat. The applicable subheading for the Toddler Hospitality Kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other. The rate of duty will be 5.8 percent ad valorem. 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/. 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) 733-5023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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