The tariff classification of a “Color Your Own Character Figure Set” from China.

N301249 November 7, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Tasha Adams Leap Year Publishing LLC 16 High Street North Andover, MA 01845 RE: The tariff classification of a “Color Your Own Character Figure Set” from China. Dear Ms. Adams: In your letter dated October 18, 2018, you requested a tariff classification ruling. You submitted a sample identified as a “Color Your Own Character Figure Set” consisting of a three dimensional figure in the likeness of the popular “Star Wars” licensed movie character, “Stormtrooper,” four mini markers and an assortment of adhesive stickers. The plain white figure is composed of vinyl and depicts the Stormtrooper’s helmet and measures approximately 8” in height with a diameter of approximately 6”. The mini markers and stickers are used to decorate the figure which is then to be displayed as a decoration. Your sample will be returned. 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. In this instance, the vinyl figure provides the essential character of the set, by providing the greatest bulk to the set as well as the greatest visual impact. All the articles in the set are classified in the heading applicable to the vinyl figure. The applicable subheading for the “Color Your Own Character Figure Set” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division