The tariff classification of an activity set from China
Issued November 26, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
The sample will be returned to you, as requested. The subject sample is a paperboard container measuring approximately 6 ½” high x 15 in diameter. The container is constructed of printed paperboard that is molded into the shape of an egg. The article is hinged and opens in two separate halves. Four color markers are included with the egg; the markers will be used to color the container’s exterior. In your letter you suggest that the item is correctly classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” However, since the article only references spring, i.e. “There’s A Spring in Our Step”, the article is not limited to Easter use. You also suggest the that the item is correctly classified in subheading 4819.50.4040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. However, the item does not qualify as a rigid gift box or carton.
CBP rationale
The applicable subheading for the activity set will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.
Full text
N258860 November 26, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS # 3163 Deerfield, IL 60015 RE: The tariff classification of an activity set from China Dear Mr. Vu: In your letter dated October 29, 2014, you requested a tariff classification ruling. The ruling was requested on an activity set, identified as “Easter Paper Egg Activity Set”. A representative sample was submitted for our review. The sample will be returned to you, as requested. The subject sample is a paperboard container measuring approximately 6 ½” high x 15 in diameter. The container is constructed of printed paperboard that is molded into the shape of an egg. The article is hinged and opens in two separate halves. Four color markers are included with the egg; the markers will be used to color the container’s exterior. In your letter you suggest that the item is correctly classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” However, since the article only references spring, i.e. “There’s A Spring in Our Step”, the article is not limited to Easter use. You also suggest the that the item is correctly classified in subheading 4819.50.4040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. However, the item does not qualify as a rigid gift box or carton. The applicable subheading for the activity set will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: 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 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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