The tariff classification of a bedtime kit and cinch sack bag from China

N304763 July 10, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 4903.00.0000 Mr. Robert Marchi Magical Order of Brave Knights, LLC 10556 Combie Road Suite 6352 Auburn, CA 95602 RE: The tariff classification of a bedtime kit and cinch sack bag from China Dear Mr. Marchi: In your letter dated June 12, 2019, you requested a tariff classification ruling. A sample of the “Magical Order of Brave Knights” kit was received with your inquiry and will be returned to you under separate cover. A sample of the cinch sack bag was not provided for review. The “Magical Order of Brave Knights” kit under consideration consists of a stuffed teddy bear, a children’s book and an LED flashlight projector. The stuffed toy bear measures approximately 12 inches tall and is dressed to resemble a knight holding a shield. The book, entitled, “The Magical Order of the Brave Knights,” tells the story of a little boy who learns to sleep in his own bed through the night without being afraid, thanks to his new friend, a little furry knight teddy bear. The book is bound and contains 26 pages with prominent color illustrations on each page and text below. The LED flashlight projector is approximately 4 inches long and projects eight different images. The kit is intended for children 3 years to 9 years of age to provide comfort and reduce bedtime fears and nightmares. In order to classify, first we must determine whether the “Magical Order of Brave Knights” kit meets the definition of a “set” within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)). The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The kit under consideration does consist of multiple articles classifiable under separate headings. It is packaged together for retail sale. Therefore it fulfills the requirements of (a) and (c) above. However, we find that it fails (b). Although the teddy bear toy is a representation of the character portrayed in the book, there is no indication that any direct interaction is contemplated between these three articles. That is, viewing/reading the book would seem to be an activity separate from playing with the toy or using the flashlight. Therefore, the items will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the stuffed teddy bear will be 9503.00.0073, 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. The applicable subheading for the children’s book will be 4903.00.0000, HTSUS, which provides for “Children’s picture, drawing or coloring books.”  The rate of duty will be free. CBP will not issue a classification ruling with regard to the LED flashlight projector at this time as the classification determination may be impacted by court cases currently pending in the Court of International Trade. Your inquiry does not provide enough information for us to give a classification ruling on the cinch sack bag. Your request for a classification ruling should include a sample of the bag in its imported condition as well as a specific breakdown of the materials used to construct the bag. If the product is constructed of textile materials, provide the fiber content by percentage. For example, 100% nylon or 20% cotton, 80% polyester. Please also provide the item or style number for the sample along with any marketing and advertising literature and a breakdown of all the component material by value. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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