The tariff classification of a plastic pencil box and a mini-figure toy from China

N306073 September 17, 2019 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 9503.00.0073 Ms. Carrie Vanderhoff Santoki, LLC 1100 North Opdyke Road, Suite 200 Auburn Hills, MI 48326 RE: The tariff classification of a plastic pencil box and a mini-figure toy from China Dear Ms. Vanderhoff: In your letter dated September 3, 2019, you requested a tariff classification ruling. A sample was submitted for review and will be returned to you as per your request.  Item Number 52609 is a LEGO® branded pencil box and mini-figure. Per your submission, the pencil box contains an 8 by 26 LEGO® base plate on the inside bottom as well as a 2 by 4 LEGO® brick on the outside, so the consumer can build directly in/on the pencil case. The pencil case is constructed from molded plastic, and the LEGO® components on the case are blue. The case and mini-figure are sold together as a set. A sample was not provided for Item Number 52610, but the provided documentation indicates it is the same as the above item only in red instead of blue. You propose classification of these items in subheading 9503, as a toy.  We disagree. To proceed with classification, we must determine whether the product meets the definition of a “set” within the meaning of General Rule of Interpretation (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 two different 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 LEGO® mini-figure toy may be joined to the embedded design of the pencil box, there is no indication that any direct interaction is contemplated between these articles.  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 molded plastic pencil box will be 3926.10.0000, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies.” The rate of duty will be 5.3% ad valorem. The applicable subheading for the LEGO® mini-figure toy 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. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division