The tariff classification of the Crayola “Scribble Scrubbie Pets” from China

N295869 April 20, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of the Crayola “Scribble Scrubbie Pets” from China Dear Ms. Schoemaker: In your letter received April 6, 2018, you requested a tariff classification ruling. Two samples of the Crayola “Scribble Scrubbie” pets were submitted with your inquiry. The item consists of a kit containing a plastic animal, a miniature scrubbing brush and a washable marker. The articles are packaged together as a set for retail sale. Children can use the marker to color the felt-like washable pet figure, approximately 3” in length or height, and with the help of the brush and some water can erase what they have done and start all over. The pets come in 12 varieties and children can also collect and trade them. The two pets that were submitted were Mika and Fiona. 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 2 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. The Scribble Scrubbies consist of multiple articles classifiable under separate headings, are packaged for retail sale and all of the components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale”. This office finds that the toy pet confers the essential character of the set and that the item is principally designed for the amusement of children ages 3 and older. The applicable subheading for the “Scribble Scrubbies” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division