CLA-2-59:OT:RR:NC:TA:350
Mr. Franco Grutti
Seajet Express Inc.
46 Arlington Street
Chelsea, MA 02150
RE: The tariff classification of a “Mini Masterpiece Art Set”, from China.
Dear Mr. Grutti:
In your letter which was undated, on behalf of Schylling Associates Inc., Rowley, MA, you requested a tariff classification ruling.
The instant sample consists of two artist’s canvases mounted on wooden frames and measuring 2 ¾" x 2 ¾”, 6 paint colors, and two small paint brushes. All of these items are shrink wrapped together on to a cardboard header. The sample has been retained by this office.
With respect to the tariff classification of this item, 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 “Mini Masterpiece Art Set” to be a set for tariff classification purposes, with the essential character imparted by the woven textile prepared artist’s canvas.
While you suggest that classification is proper in tariff subheading 9503.00.0080, HTS which provides for “… other toys…puzzles of all kinds…parts and accessories thereof…” , this is not correct. This office does not consider drawing, writing, coloring or painting to have significant manipulative play value for classification purposes as a toy and is, therefore, not classifiable in Chapter 95.
Accordingly, the applicable subheading for the kit, if the artist’s canvas portion is of man-made fibers will be 5901.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …prepared painting canvases, of man-made fibers. The rate of duty will be 7 percent ad valorem
The applicable subheading for the kit, if the artist’s canvas portion is of other than man-made fibers will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …prepared painting canvases, of other than man-made fibers. 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 http://www.usitc.gov/tata/hts/.
The prepared artist’s canvas and the paint brushes contained 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"). For your information, 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 Kit 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 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division