The tariff classification of children’s workbooks and toys from China

N314504 September 30, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 9503.00.0073 Mr. Scott Sur Scholastic Inc. 557 Broadway New York, NY 10012 RE: The tariff classification of children’s workbooks and toys from China Dear Mr. Sur: In your letter, dated September 10, 2020, you requested a tariff classification ruling on three variations of children’s books, some packaged with toys. Product descriptions and photos were provided for review. The “Guided Learning Books” are children’s workbooks that will come in three proposed variations. They center on a fictional Jurassic World park that invites the child to join as a new employee and play along with various activities using the child’s imagination and guided by the workbook instructions. All variations of the book contain 138 total pages, but vary as to the number of “text” pages, vs. “drawing” pages, vs. “writing” pages. Most “text” pages provide an illustration of a fellow Jurassic World employee with the employee’s biography underneath. For example, the biography explains how long the employee has worked at the park and what duties he/she performs. The “drawing” pages assign the child to draw something specific and provide ample blank space to draw the picture, such as, “Draw a dino gadget that could help Owen feed the baby raptors…” The “writing” pages ask the child to use their imagination to list or describe something specific. For example, in one writing exercise, the child is instructed to “Make a list of all the crazy pranks Danny could pull around the park.” In your submission, you advise that some books will be packaged and sold with an accompanying plastic toy figure representing one of the Jurassic World employees who is introduced in the book’s pages. Heading 4903 of the Harmonized Tariff Schedule of the United States (HTSUS) covers “Children’s picture, drawing or coloring books.” There is no question that the books under consideration are intended for children. Further, the portion of the books devoted to drawing appear to meet the intent of the Heading 4903 language. As to the writing portion, we reference The Explanatory Notes (ENs) to the HTSUS that constitute the official interpretation of the tariff at the international level. The ENs associated with Heading 4903, HTSUS, state,” This category includes… children’s workbooks consisting essentially of pictures with complementary texts, for writing or other exercises.” While the ENs exclude from Heading 4903 books “written in the form of a continuous narrative,” the “Guided Learning Books” do not have a continuous narrative or plot running through their pages. Rather, the books merely have a common theme throughout, that of working at Jurassic World. The text provides context to the drawing and writing activities rather than advancing a plot. Therefore, the applicable subheading for the “Guided Learning Books” will be subheading 4903.00.0000, HTSUS, which provides for Children’s picture, drawing or coloring books. The rate of duty will be Free. Regarding the books packaged together with toys, a decision must be made as to whether they constitute a set for customs purposes. EN X to General Rule of Interpretation (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 items under consideration consist of multiple articles classifiable under separate headings. They are packaged for retail sale. Therefore they fulfill the requirements of (a) and (c) above. However, we believe that they fail (b). The workbooks’ writing and drawing activities are separate from playing with the toys. Consequently, each book and toy will be separately classified. The applicable subheading for the plastic toys 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