The tariff classification of books and toys from China

N319289 May 10, 2021 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 9503.00.0073; 9903.88.15 Ms. Yves Gelinas Editions Chouette (1987), Inc. 515 Avenue de la Renaissance Boisbriand, QC J7H 1T9 CANADA RE: The tariff classification of books and toys from China Dear Ms. Gelinas: In your letter, dated May 5, 2021, you requested a classification ruling on behalf of your client, Publishers Group West. A detailed description and photos were provided for review. The item under consideration is the “Christmas Countdown Gift Set.” It contains a Christmas book and plush toy elf packaged together in a retail box. The hardbound book measures 8” x 8” and is entitled “Santa’s Countdown to Christmas.” The book includes 56 illustrated pages that tell the reader what is happening at the North Pole in the 24 days of December leading up to Christmas Eve, from Santa’s initial fitness test to packing the sleigh on Christmas Eve. For example, on December 5th the reader learns that Santa and the elves gather next to a magic machine that displays the number of toys the elves will need to make for Santa to deliver. All are shocked to see such a large number, but after a pep talk from Santa, the elves set to work. The toy packaged with the book is a plush elf measuring approximately 10” tall. He wears a green outfit, red pointy hat, and a tool pocket. The packaging explains that the items are for children ages 3 and up. You describe the items as a “set.” For classification purposes, the word “set” has a specific connotation defined in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States. (HTSUS). The ENs constitute the official interpretation of the tariff at the international level. 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 activity of reading a book is a separate activity than playing with a toy. Consequently, each item will be classified separately. When classifying the book within Chapter 49, HTSUS, which covers printed articles, we consider headings 4901, for printed hardbound books, and 4903 for “Children’s picture, drawing or coloring books.” Note 6 to Chapter 49 states, “For the purposes of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.” “Santa’s Countdown to Christmas” contains a fair amount of text and conveys a storyline that can be supported even without the pictures. Therefore, the text is not subsidiary to the pictures. The book is not a “picture book” of heading 4903, HTSUS. Rather, it is classified with the books of heading 4901, HTSUS. The applicable subheading for the book will be 4901.99.0070, HTSUS, which provides for “Printed books…Other…hardbound books.” The rate of duty will be Free. The applicable subheading for the plush elf 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4901.99.0070, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4901.99.0070, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.   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