CLA-2-32: RR: NC: SP: 236 K89008
Mr. Bob Bresnahan
Pumpkin Masters
P.O. Box 44068
Denver, CO 80201
RE: The tariff classification of 3 Pumpkin Master Paint Sets from China
Dear Mr. Bresnahan:
In your letter dated August 19, 2004, you requested a tariff classification ruling. Your samples are being returned.
The samples submitted are as follows:
Pumpkin Painting Kit is a pumpkin paint set. The set consists of six paints, one artists’ paintbrush, and two patterns. One displays pattern a picture of a face with a mask and the second pattern is a witch flying across the moon on a broom.
Kid’s Paint and Patterns is a pumpkin paint set. The set consists of six paints, one artists’ paintbrush, and four patterns. The patterns display a black cat, a winking face, a spider and the face of a witch.
BareBones Paint Kit is a pumpkin paint set. The set consists of six paints and one artists’ paintbrush.
These items are blister packaged for retail sale.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 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. This office considers the paint set to be a set for tariff classification purposes, with the essential character imparted by the paint colors.
The applicable subheading for the Pumpkin Painting Kit, Kid’s Paint and Patterns and Barebones Paint Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artist's, students' or signboard painter's colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or pickings: ... Colors in sets. The rate of duty will be 6.5 percent ad valorem on the set.
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 Debra Wholey at 646-733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division