The tariff classification of a greeting card with magnifying glass from China

N342359 September 10, 2024 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4909.00.4000 Alexander Kopp CVS Pharmacy Inc. One CVS Drive Woonsocket, RI  02895 RE:      The tariff classification of a greeting card with magnifying glass from China  Dear Mr. Kopp: In your letter, dated August 28, 2024, you requested a tariff classification ruling on Valentine’s Day cards packaged with magnifying glasses.  A detailed description and photos of the items were submitted for our review. The “Magnify and Spy Valentine’s Day Card,” CVS Item# 588453, consists of 16 Valentine’s Day cards packaged together for resale with 16 small, 4x magnification novelty magnifying glasses.  Slits in each card allow for a magnifying glass to be secured.  The items are suitable for children to exchange with friends or classmates on Valentine’s Day.  The greeting card measures 4” x 5” and bears a Spongebob Squarepants theme.  On the front is a hidden-image puzzle made up of a repetitive design involving Spongebob and Patrick the starfish.  Text next to the design instructs the child to “Use the magnifying glass to find the hidden yellow seashell.”  On the back of the card are the words, “Happy Valentine’s Day” and “To:” and “From:” spaces with hearts. You propose classification of the “Magnify and Spy Valentine’s Day Card” in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (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.”  We disagree.  As presented, the product does not meet the terms of heading 9503 as a toy. We must determine whether the items packaged together meet the tariff definition of a set.  The Explanatory Notes (ENs) to the HTSUS 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 package of cards and magnifying glasses consist of at least two articles classifiable under separate headings.  The items are packaged together for retail sale.  The card and the magnifying glass, gifted together, have a clear nexus, as the child will use the magnifying glass to help solve the puzzle on the card’s face.  As such, the card and the magnifying glass carry out a specific activity together, that of solving the puzzle.  Therefore, the “Magnify and Spy Valentine’s Day Card” meets the term “goods put up in sets for retail sale” and will be classified according to the component that confers on the set its essential character. We find that the card imparts the essential character of the set.  The card represents the main traditional objective of giving a Valentine to someone, and the puzzle on the card is the focal point of the activity using the magnifying glass. The applicable subheading for CVS Item# 588453, the “Magnify and Spy Valentine’s Day Card” will be 4909.00.4000, HTSUS, which provides for “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings:  Other.” The column one, general 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. 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 C.F.R. 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 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