H337372

 HQ H337372 July 26, 2024 OT:RR:CTF:CPMMA H337372 NAH CATEGORY: Classification TARIFF NO.: 3926.10.00; 3926.90.99; 4202.32.10; 4820.10.20; 4911.91.40; 7616.99.51; 8214.20.30; 9017.80.00; 9503.00.00; 9603.29.40; 9608.10.00; 9609.10.00; 9615.11.50 Center Director Consumer Products and Mass Merchandising Center of Excellence and Expertise U.S. Customs and Border Protection Attn: Lydia Jimenez, Import Specialist RE: Request for Further Review of Protest No. 3002-22-104032; Tariff classification of various miniature backpacks, miniature novelty items, and miniature utility items from China. Dear Center Director, This is in reply to the Application for Further Review (“AFR”) of Protest No. 3002-22-104032, filed on September 14, 2022, by George R. Tuttle, III, on behalf of Moose Toys Pty Ltd. (“Protestant”), contesting U.S. Customs and Border Protection’s (“CBP”) classification of various products from Protestant’s “Real Littles” product line under the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise consists of stylized carry cases with miniaturized items intended to be contained within. The majority of the carry cases take the form of miniature backpacks, and the contained accessories range from novelty items to miniature utility items. The merchandise arrived in 32 entries at the Port of Tacoma, WA, between December 15, 2020, and October 5, 2021. The 32 entries liquidated on March 18, 2022, under various subheadings that describe each particular item. The subheadings include: 3304.99.5000, HTSUSA (“Annotated”); 3926.10.0000, HTSUSA; 3926.90.9985, HTSUSA; 4202.32.1000, HTSUSA; 4202.32.9300, HTSUSA; 4817.20.4000, HTSUSA; 4820.10.2020, HTSUSA; 4820.10.2060, HTSUSA; 4820.10.4000, HTSUSA; 4902.90.2060, HTSUSA; 4911.91.4040, HTSUSA; 6307.90.9891, HTSUSA; 6805.20.0000, HTSUSA; 8301.10.8000, HTSUSA; 9017.80.000, HTSUSA; 9403.20.0081, HTSUSA; 9503.00.0073, HTSUSA; 9603.29.4010, HTSUSA; 9603.29.4090, HTSUSA; 9608.10.0000, HTSUSA; 9608.20.0000, HTSUSA; and 9609.10.0000, HTSUSA. Protestant asserts that the containers and their contents should be classified under heading 9503, HTSUS, and specifically under subheading 9503.00.00, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls? carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” FACTS: The products at issue are the individual components packaged in various themed groupings of the “Real Littles Backpack Collection” and the “Real Littles Handbag Collection” brands. The individual components are packaged in a see-through plastic container measuring roughly 3” x 3” x 1.5”. Generally, the largest component in each grouping, the miniature handbags and backpacks, measure around 3” x 3” x 1.5”. The miniature backpacks and bags are composed of plastic sheeting that is reinforced with a textile backing. The components are packaged together in the following groupings: SKU Code 2538 – Minnie Mouse: The grouping is centered around a pink, miniature locker. The locker is accompanied by a miniature purple shag rug; a miniature mirror; a hangable, pink replica head of “Minnie Mouse”; various small stickers for placing in and on the locker; “wallpaper” depicting Minnie and Mickey Mouse for placing into the locker; and sticky notes. SKU Code 25400 – Raya: The grouping is centered around a theme of Disney’s “Raya and The Dragon.” The grouping includes a miniature backpack that is covered in green, white, and pink synthetic fibers and metallic accents. The miniature backpack is accompanied by a small pen with green and white synthetic fibers on the end; a carabiner clip; themed post cards; themed sticky notes; a miniature, plastic, themed plastic, zip-lock pen bag; a miniature themed notebook; and a collection of small, themed stickers. SKU Code 25400 – Tinker Bell: The grouping is centered around a “Tinker Bell” theme. The grouping includes a miniature backpack that is white with gold details in predominantly covered in gold fairy/butterfly wings. The miniature backpack is accompanied by a small gold/yellow and white pen; a carabiner clip; themed miniature post cards; themed sticky notes; a miniature themed notebook; a collection of small, themed stickers; and a plastic green and white slipper with a gold tie for attaching the slipper to the miniature backpack. SKU Code 25400 – The Little Mermaid: The grouping is centered around a Disney’s “Little Mermaid” theme. The grouping includes a miniature backpack with a purple, pink, and blue, metallic theme and stitch work depicting a scene from Disney’s The Little Mermaid. The miniature backpack is accompanied by a small gold/yellow and purple pen; a carabiner clip; themed miniature post cards; themed sticky notes; a themed miniature notebook; and a collection of themed stickers. SKU Code 25400 – Zombies 3: The grouping is centered around a Disney’s “Zombies 3” theme. The grouping includes a white miniature backpack with a green and pink accent and the words “Seabrook.” The miniature backpack is accompanied by a small white pencil; a carabiner clip; themed miniature post cards; themed sticky notes; a miniature, plastic, themed plastic, zip-lock pen bag; a themed miniature notebook; a small heart shaped themed eraser; and a collection of themed stickers. SKU Code 25400 – Alice in Wonderland: The grouping is centered around a Disney’s “Alice in Wonderland” theme. The grouping includes a small, pink handbag with the face of the “Chesire Cat” printed on. The miniature handbag is accompanied by a small pink pen; a carabiner clip; themed miniature notepad; a miniature, plastic, themed plastic zip-lock pen bag; small pink hair tie; a small, themed mirror; and a small nail file. SKU Code 25400 – Snow White: The grouping is centered around a Disney’s “Snow White” theme. The grouping includes a small, red handbag, in the shape of a heart/apple, with gold highlights. The miniature handbag is accompanied by a small, stylized pen; a carabiner clip; themed miniature notepad; a miniature, plastic, themed plastic zip-lock pen bag; small hairbrush; a small, themed mirror; and a small nail file. SKU Code 25412 – ASST 1: The grouping does not have a specific theme. The grouping includes a miniature, blue metallic backpack with a small zipper pocket on the front that contains a small pencil, a carabiner clip; a small eraser; a small sticky note pad; and small stickers. SKU Code 25412 – ASST 2: The grouping does not have a specific theme. The grouping includes a miniature, silver metallic backpack with a small zipper pocket on the front that contains a small pencil, a carabiner clip; a small eraser; a small tape dispenser; and small stickers. SKU Code 25412 – ASST 3: The grouping does not have a specific theme. The grouping includes a miniature, purple metallic backpack with a small zipper pocket on the front that contains a small pencil, a carabiner clip; a small tape dispenser; a small sticky notepad; and small stickers. SKU Code 25412 – ASST 4: The grouping does not have a specific theme. The grouping includes a miniature backpack with a transitioning rainbow color scheme with a small zipper pocket on the front that contains a small pencil, a carabiner clip; a small tape dispenser; a small sticky notepad; and small stickers. SKU Code 25412 – ASST 5: The grouping does not have a specific theme. The grouping includes a miniature, purple metallic backpack with a small zipper pocket on the front; a small pencil, a carabiner clip; a small eraser; a small sticky notepad; and small stickers. SKU Code 25412 – ASST 6: The grouping does not have a specific theme. The grouping includes a miniature, pink metallic backpack with a small zipper pocket on the front that contains a small pencil, a carabiner clip; a small eraser; a small sticky notepad; and small stickers. SKU Code 25423 – Cat ASST 1: The grouping has a styl

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation for entries made on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of Protest No. 3002-22-104032 is properly accorded pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to be inconsistent with ruling by CBP and the Customs courts. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.GRI 3(b) provides as follows:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:…(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The HTSUS subheadings under consideration are the following:9503.00.00 Tricycles, scoo