Mr. Joseph D. Paterick
Fashion Angels Enterprises
306 North Milwaukee Street
Milwaukee, WI 53202
RE: The tariff classification of a decal decorating set from China
Dear Mr. Paterick:
In your letter dated December 16, 2013, you requested a tariff classification ruling. Submitted sample will be returned as per your request.
The “Tapeffiti Design Guide Book”, Item 11734, is designed for use by individuals ages 6 and older. The set is comprised of the following items: a spiral bound design guide book containing illustrated instructions and cut-out sheets, 15 rolls of fashion decal tape, and a manual tape cutting device referred to as a “tape dispenser”. The tape roll is placed on the cutting device’s spool so that the tape can be manually pulled over the cutting channel. By manually sliding the cutting edge through the cutting channel, the tape is cut to the desired length. The tape can then be affixed to the object that is to be decorated.
In your letter, you propose that the “Tapeffiti Design Guide Book”, Item 11734, be classified in subheading 4903.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Children's picture, drawing or coloring books”. However, the “Tapeffiti Design Guide Book” is marketed as a “set”. The articles are imported packaged together for retail sale. No components will be added subsequent to importation. In view of these facts, consideration was given to General Rule of Interpretation 3(b) (“GRI 3(b)”). Explanatory Note X to GRI 3(b) provides that for the purpose 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 up together to meet a specific activity; and(c) are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
General Rule of Interpretation (“GRI”) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The instant decorating set consists of at least two different articles that are, prima facie, classifiable in different subheadings. The set consists of articles put up together to carry out a specific activity (i.e., decal decorating). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After reviewing your submission, this office is of the opinion that subheading 4903.00.0000, HTSUS (the book), subheading 3919.10.2055, HTSUS (the rolls of tape) and subheading 8479.89.9899, HTSUS (the cutting device) merit equal consideration.
In accordance with GRI 3(c), the applicable subheading for the “Tapeffiti Design Guide Book”, Item 11734, will be 8479.89.9899, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): Other machines and mechanical appliances: Other: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Gwenn Klein Kirschner
National Commodity Specialist Division