The tariff classification of a “Magical Unicorn Friend” kit from China

N339911 May 22, 2024 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4823.90.6700 Ms. Shirley Moore Moore Customs Brokers Inc. 335 N. Oakland Cir. McDonough, GA  30253 RE:      The tariff classification of a “Magical Unicorn Friend” kit from China Dear Ms. Moore: In your letter, April 10, 2024, you requested a binding tariff classification ruling on behalf of your client, Clockwork Soldier, Ltd. The request was returned to you for additional information, which was received by this office on May 4, 2024.  The ruling was requested for an activity packet titled “Make Your Own Magical Unicorn Friend”.  Product information and a sample were provided for our review. “Make Your Own Magical Unicorn Friend” is a kit with several die-cut, printed, coated paperboard pieces.  The pieces are scored and cut with slots and tabs.  The package includes a related printed sheet of activities, as well as an instruction sheet.  The paperboard pieces are folded and assembled according to the instructions to form a three-dimensional unicorn head.  The back of the head has a hole to accommodate a nail or hook, allowing the head to be hung on a wall.  The assembled unicorn head measures approximately 45cm high by 28cm wide. The applicable subheading for “Make Your Own Magical Unicorn Friend” will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.  The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4823.90.6700, 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 on World Wide Web at https://hts.usitc.gov. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division