The tariff classification of the Ultimate Spider-Man Rubbing Plates, Item #984150 from China.
Issued October 1, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
GRI rules applied: GRI 3(b)
Product description
The set includes a coloring book, a sticker sheet, a rubbing crayon, a rubbing tool and 4 rubbing plates in plastic bag. The coloring book contains 20 printed sheets with images of Marvel cartoon characters and measures approximately 6” x 4”. The company provided material breakdown shows that the set consists of 66.3% paper, 12.6% crayon, 8.4% stickers 7.4% rubbing tool and 5.3% rubbing plates by value. This indicates that the value of the paper components is significantly greater than that of the other components. 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(b) provides that the term "goods put up in sets for retail sale" means 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the item to be a set for tariff classification purposes, with the essential character imparted by the coloring book.
CBP rationale
The applicable subheading for the Ultimate Spider-Man Rubbing Plates will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books.
Full text
N256936 October 1, 2014 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 David Prata OHL International Mail Code 1049 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of the Ultimate Spider-Man Rubbing Plates, Item #984150 from China. Dear Mr. Prata: In your letter dated August 25, 2014, on behalf of CVS, you requested a tariff classification ruling. The ruling was requested on the Ultimate Spider-Man Rubbing Plates. A sample was submitted for our examination and will be returned to you as requested. The set includes a coloring book, a sticker sheet, a rubbing crayon, a rubbing tool and 4 rubbing plates in plastic bag. The coloring book contains 20 printed sheets with images of Marvel cartoon characters and measures approximately 6” x 4”. The company provided material breakdown shows that the set consists of 66.3% paper, 12.6% crayon, 8.4% stickers 7.4% rubbing tool and 5.3% rubbing plates by value. This indicates that the value of the paper components is significantly greater than that of the other components. 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(b) provides that the term "goods put up in sets for retail sale" means 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the item to be a set for tariff classification purposes, with the essential character imparted by the coloring book. The applicable subheading for the Ultimate Spider-Man Rubbing Plates will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. 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 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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