CLA-2-59:OT:RR:NC:N3:350
Ms. Lauren Johnson
Walgreens
304 Wilmot Road, MS 3163
Deerfield, IL 60015
RE: The tariff classification of an artists canvas and paint set from China
Dear Ms. Johnson:
In your letter dated October 11, 2017, you requested a tariff classification ruling. A sample of one of the sets was submitted, which is being retained in this office for training purposes.
Walgreens Item Code (WIC) 995719 “Easter Canvas Activity Set” is a shrink-wrapped activity set consisting of the following items: a prepared artist canvas sretched over a wooden frame and printed with designs for painting, four small pots of paint, a paintbrush, a tube of glitter glue and four mini markers, packaged together for retail sale. The items in the set would be classifiable in different headings if entered separately. The woven textile canvas is said to be composed of 97 percent cotton and 3 percent polyester, and is claimed to make up 60 percent of the value of the set.
WIC 995719 features four different styles, which differ only by the line drawing printed on the artist canvas included within the set. Style “A” (received by this office) features outlines of licensed characters and decorated eggs. Style “B” features outlines of licensed characters and the phrase “Buddies in Bloom” and decorated eggs. Style “C” features an outline of a single licensed character painting an egg. Style “D” features outlines of a licensed character, decorated eggs, and the phrase “Trust in Spring Magic.” Although some of the designs include decorated eggs commonly seen at Easter, the subject merchandise would not be classified as festive articles.
With respect to the tariff classification of these items, the Explanatory Notes (ENs) to the Harmonized System (HS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Specifically, EN 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.
To that end, goods which are classifiable under the General Rules of Interpritation (GRIs) of the HS 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 subject item to be a set for tariff classification purposes, with the essential character imparted by the prepared artist canvas.
The applicable subheading for Walgreens Item Code WIC 995719 “Easter Canvas Activity Set” consisting of Styles “A” “B” “C” and “D” will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations: Other: Other. The rate of duty will be 4.1 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 https://hts.usitc.gov/current.
The prepared artist’s canvas in this kit may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
Additionally, the acrylic paints in this paint set may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division