N360600

N360600 April 29, 2026 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4823.90.6700; 4819.10.0040 Ms. Sun Moss Dodoland, LTD. 417 Three Mile Bush Road Te Kamo, Whangrei 0185 New Zealand RE: The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China Dear Ms. Sun: In your letter, dated April 10, 2026, you requested a binding tariff classification ruling for a paperboard model kit, a packaging box, and a door hanger kit. Product information and photos were submitted for our review. The first product under consideration is a paperboard model kit. The kit consists of coated, printed, pre-die-cut pieces of corrugated cardboard that are assembled after importation into a three-dimensional highland cow figure. The kit comes with glue and pre-made plastic eyes. The second item is the kit packaging, which is a printed, corrugated cardboard box which can be used as a diorama after importation for the highland cow figure. The third item is a door hanger kit which consists of coated, printed, pre-die-cut pieces of corrugated cardboard that are assembled after importation into a three-dimensional door hanger with a unicorn-shaped door handle hook and a three-dimensional unicorn at the bottom. The kit is imported with glue and pre-made plastic eyes. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term “ goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The paperboard, glue, and plastic eyes are classifiable in different headings of the HTSUS. The kits are put up together for retail sale. The paperboard, glue, and plastic eyes are all assembled into a three-dimensional animal figure or door hanger. Therefore, the paperboard kits are considered “goods put up in sets for retail sale.” The paperboard makes up the substance of both the cow model and the door hanger. Therefore, the cut paperboard will impart the essential character of the sets. The applicable subheading for the paperboard cow model kit and the paperboard door hanger kit will be 4823.90.6700, 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 general rate of duty will be free. The packaging box is classified in accordance with GRI 5(b), which states: Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. Therefore, the diorama packaging box shall be classified with the highland cow model kit when they are imported together. If the packaging box is imported separately, it will be classified as noted below. The applicable subheading for the packaging box, if imported separately from the highland cow kit, will be 4819.10.0040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard: Other. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. 
Sincerely,
 (for) James P. Forkan Director National Commodity Specialist Division