The tariff classification of an egg wrap kit from China.

N324652 March 29, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Kari Aiduk Mohawk Global Logistics 123 Air Cargo Road North Syracuse, NY 13212 RE: The tariff classification of an egg wrap kit from China. Dear Ms. Aiduk: In your letter dated March 07, 2022, you requested a tariff classification ruling on behalf of your client, Little Kids, Inc. Images were submitted in lieu of a sample. The product under consideration is described as the “Dippin’ Designs Enchanted Egg Wrap Kit,” product number 95021. The kit will include the following items: polyvinyl alcohol (PVA) plastic film wraps, two dipping tools, two smoothing tools with rounded edges, and twelve plastic stands. Per your correspondence, there will be two versions, one containing six PVA wraps, each with their own design, and the other will have 14 wraps with 12 distinct designs. The kit is intended to be used to decorate eggs. The film is cut in an eight-point star pattern and is not self-adhesive, nor does it have a paper backing. The PVA film is set in a bowl of water until it starts to swell. Using the dipping tool, an egg can be picked up and dipped into the water, allowing the wet PVA film to cover the egg. The smoothing tool is then used to flatten any wrinkles, and the finished egg dries on the stand, wrapped by the decorative PVA film. You propose classification in subheading 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), as printed pictures, designs, and photographs. We disagree. The egg wraps are covered with all-over repetitive design patterns. The Explanatory Notes to Chapter 49 state, “For the purposes of this Chapter, the term “printed” … does not, however, include coloration or decorative or repetitive-design printing.” You also cite a previous ruling, NY 889734, dated September 16, 1993, for egg wraps classified in Chapter 49, but this ruling does not describe the pattern or pictures on those egg wraps. It is likely those particular wraps featured a specific picture, perhaps a rabbit in a field of flowers or a baby chick in a basket, which is to say a focal-point picture rather than an all-over repetitive design, but this cannot be confirmed due to the age of the ruling. Though, we do agree this set would be classified utilizing General Rule of Interpretation 3(b) and it is the PVA plastic film that would impart the essential character. As the “Dippin’ Designs Enchanted Egg Wrap Kit” would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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, i.e., 9903.88.15, in addition to subheading 3926.90.9985, 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. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division